In addition to following the standards set out in the Charter (see A6.103), like other civil servants, HMRC officers are subject to a code of conduct.
The Civil Service Code sets out values and standards of behaviour, including what standards of behaviour are expected in relation to:
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•ÌýÌýÌýÌý integrity
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•ÌýÌýÌýÌý honesty
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•ÌýÌýÌýÌý objectivity
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•ÌýÌýÌýÌý impartiality (including political impartiality and restricting involvement in political activities)
For example, officers must not use any knowledge gained in the course of their duties to further their own interests.
Note that the Scottish Government1 and Welsh Government2 have their own versions of the code.
When making a complaint (see A5.901), it may be relevant to raise HMRC officers' non-compliance with the Civil Service code.
HMRC's duty of confidentiality
A general duty of confidentiality is owed by officers of HMRC3.
In its internal guidance, HMRC emphasises4 that its officers are under a very strict legal duty to maintain the confidentiality of information. Traditionally, HMRC required written authorisation from
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Web page updated on 17 Mar 2025 17:26