Related Commentary  Related HMRC Manuals

182(1)  A person who discloses any information which he holds or has held in the exercise of tax functions, tax credit functions, child trust fund functions or social security functions is guilty of an offence if it is information about any matter relevant, for the purposes of any of those functions–

(a)to tax or duty in the case of any identifiable person,

(aa)to a tax credit in respect of any identifiable person,

(ab)to a child trust fund of any identifiable person,

(b)to contributions payable by or in respect of any identifiable person, or

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