Be very careful how you use information you receive from a
taxpayer or about him. This includes his private address,
occupation or financial circumstances. It is confidential. Do not
disclose it to anybody who is not clearly authorised to receive it
without the taxpayer's written consent. If a member of the legal or
accountancy professions requests information on a client you can
normally give it without the taxpayer's written consent, but check
with AD16 first.
You must be careful not to give information about a taxpayer
at the counter or in a telephone conversation to a caller who is
not entitled to it. AD11 - AD15 tells you more about this.
