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Disclosure of information—general

HMRC may not disclose information which is held by it in connection with a function of HMRC¹.

However, this does not apply to a disclosure²:

1. Ìý

   •ÌýÌýÌýÌý which:

2. Ìý
   1. Ìý

      –ÌýÌýÌýÌý is made for the purposes of a function of HMRC, and

   2. Ìý

      –ÌýÌýÌýÌý does not contravene any restriction imposed by the Commissioners,

3. Ìý

   •ÌýÌýÌýÌý which is made in accordance with CRCA 2005, s 20 (public interest disclosure) or CRCA 2005, s 21 (disclosure to prosecuting authority),

4. Ìý

   •ÌýÌýÌýÌý which is made for the purposes of civil proceedings (whether or not within the United Kingdom) relating to a matter in respect of which HMRC have functions,

5. Ìý

   •ÌýÌýÌýÌý which is made for the purposes of a criminal investigation or criminal proceedings (whether or not within the United Kingdom) relating to a matter in respect of which HMRC have functions,

6. Ìý

   •ÌýÌýÌýÌý which is made in pursuance of an order of a court,