You may share information between the former Customs and former Revenue parts of the department so long as there is a business need to do so. (For these purposes the Valuation Office is a former Revenue part of the department.)

This chapter does not cover disclosing to Revenue and Customs Prosecuting Office (RCPO) or disclosure in HMRC Tribunals. Please see IDG54300 and IDG40510 respectively.

Sharing information within HMRC as prescribed by the Commissioners for Revenue and Customs Act 2005

HMRC officers are subject to a statutory duty of confidentiality provided for by the CRCA (see IDG40120). This means you cannot disclose information about HMRC customers except in specific circumstances.

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