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The question of privilege in relation to tax matters is frequently of considerable importance. The Board regards the information in its possession as confidential in that it is not to be disclosed to a third party except with the consent of the taxpayer to whom it relates. Any person who discloses any information held in the exercise of tax functions, tax credit functions, child trust fund functions or social security functions is guilty of an offence if the information relates to the tax of any identifiable person¹ unless²:

1. Ìý

   •ÌýÌýÌýÌý the disclosure is made with lawful authority, or

2. Ìý

   •ÌýÌýÌýÌý it is made with the consent of the identifiable person, or

3. Ìý

   •ÌýÌýÌýÌý the information has previously been lawfully available to the public

Tax functions means functions relating to tax carried out by HMRC and its officers, tribunal members and their staff³.

Tax credit functions means functions relating to tax credits under the Tax Credits Act 2002 carried out by HMRC and its officers, tribunal members and their