EM0070 - Introduction: Confidentiality
Confidentiality of Information
Your legal obligations to maintain confidentiality as an employee of HMRC are determined by the Act that established HMRC. This is the Commissioners for Revenue and Customs Act 2005 (PDF 273kb) (CRCA).
You must be fully aware of these obligations and comply with them at all times. There are criminal sanctions for those who disclose information when there is no lawful authority to do so.
The legislation states that
- you must not give or disclose HMRC information to anyone, including other government departments and their agencies, local authorities, the police or any other public bodies, unless you have lawful authority to do so - Section 18 CRCA
- all new staff must sign a declaration of confidentiality when they join HMRC - Section 3 CRCA. This is in the Manager’s Induction Pack.
When an HMRC member of staff has lawful authority to disclose information
Where you must refuse to disclose information
Potentially difficult situations
Advice about whether you can disclose information
When an HMRC member of staff has lawful authority to disclose information
Sharing information within HMRC is permitted for legitimate business purposes under Section 17 CRCA, see IDG25000.
Disclosing information to persons outside HMRC is permitted in the following limited circumstances under Sections 18 and 20 CRCA.
| Legislation | Permits disclosure |
| Section 18(2)(a) CRCA | For the purposes of HMRC’s functions. For example, where it is necessary to advise a bailiff of a taxpayer’s name and address so that the bailiff can enforce collection of overdue tax. |
| Section 18(2)(h) CRCA | Where the person or organisation that the information is about has given their consent. For example, a taxpayer who provides authorisation for an agent, accountant or other third party to receive confidential information. |
| Section 18(3) CRCA | Where the duty of confidentiality is specifically overridden by legislation that permits the disclosure of information to a particular third party. These are often known as ‘legal’ or ‘information’ ‘gateways’. |
| Section 18(2)(e) CRCA | Where HMRC receives a court order that is binding on the Crown and that instructs HMRC to disclose information. |
| Section 20 CRCA | Where disclosure is in the public interest. |
| Section 18(2)(c) and (d) CRCA | Where disclosure is to relevant prosecuting authorities. |
Further detail about confidentiality and your responsibilities is in the Information Disclosure Guide.
Where you must refuse to disclose information
From time to time you will need to request information from people outside the Department as a vital part of an Enquiry Officer’s job. You must never obtain information on terms that require you to provide information in exchange .
If you are asked for confidential material, you must be prepared to refuse, unless there is a lawful means of disclosing that information.
Potentially difficult situations
Take great care when you request information about an individual as part of an enquiry. If the person to whom you are talking knows that you are an Enquiry Officer, they may draw the conclusion that the taxpayer is under enquiry, and they will want to know why. You should be frank and make it clear from the outset that no information can be given to them in return. Under no circumstances should you pretend to be anyone other than who you are when obtaining information.
You should be particularly careful not to inadvertently provide information about other businesses. One of the grounds for your enquiry may be poor business results in comparison to other traders. Whilst it is legitimate to point this out, you should never provide details about those other businesses. Within a local business community it will not be difficult for a trader to attribute even anonymised data to a particular competitor.
Advice about whether you can disclose information
You can get advice about whether you can disclose information from Information Strategy by
- email (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
- phone (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
