Legislation makes it clear that HMRC officers must not disclose to anyone information that comes to them in connection with their duties, unless they have lawful authority to do so1. This includes disclosure to other government departments and their agencies, local authorities, the police or any other public bodies. All officers are required to make a declaration of confidentiality2 and unauthorised disclosure is a criminal offence3.
However, HMRC can, subject to safeguards, use any information acquired by them to support any function of the department, not just the particular function from which the information
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Web page updated on 17 Mar 2025 17:05