Generally, unless the law provides otherwise, confidentiality stops a tax authority from passing information and documents to another tax authority which is inside or outside Britain.

VAT officers who breach the duty of confidentiality in relation to taxpayers’ affairs can face criminal sanctions (FA 1989, s. 182 as amended by the Budget Responsibility and National Audit Act 2011 from 1 April 2012). Disciplinary action against a VAT officer under the Civil Service Code can result in dismissal.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.