IDG25000 - Sharing information within the department

You may share information between the former Customs and former Revenue partsof the department so long as there is a business need to do so. (For these purposesthe 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 IDG67750 and IDG53000 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 IDG40500). This means you cannot disclose information about HMRC customers except in specific circumstances.

CRCA further sets out that HMRC officers may share information they hold with other HMRC officers. Section 17 CRCA states:

“Information acquired by the Revenue and Customs in connection with a function may be usedby them in connection with any other function.”

This means that, with a few exceptions (see below), any information held by one part of the department may be passed to any other part of the department provided there is a business need. Business need means that there is a valid reason, directly connected to HMRC’s functions, for information to be passed from one person to another. There will not be a business need where information is passed from one person to another because that information may be personally interesting.

Information that is properly obtained under a s20 TMA notice is also covered by Section 17 CRCA and may be passed to another part of the department where there is a valid business need. The business need may be in respect of the same taxpayer or in relation to the tax affairs of others. You may only disclose the minimum information required to enable another business area to carry out its functions.

Procedure

If you receive a request for information from another part of HMRC for customer information you may disclose that information provided there is a business need. If you are not convinced of the business need from the request you have received, ask your line manager or seek advice from Information Strategy.

If you are aware of information about HMRC customers that would benefit another part of HMRC, talk to your line manager about passing this information on.

Practically speaking there are a number of efficient ways of doing this within HMRC. For example:

• you can approach the business area that you think might benefit from the information directly.
• for the former-IR Network, you can pass the information on to your local Risk team (RIAT or Sift teams) who will target the information to the most appropriate people in the department.

Bogus callers

Bogus callers, intending to access confidential information they are not entitled to, often claim they are calling from within HMRC. Please read the ‘Bogus Caller’ guidance on the (This text has been withheld because of exemptions in the Freedom of Information Act 2000)site for help in verifying the identity of callers. You can also seek advice from Information Strategy (see IDG90100).

Information which may not be shared internally

Double tax treaty information

Information received from an overseas tax authority under a bilateral agreement such as a double taxation treaty can, in most cases, only be used for the purposes of a direct tax function. However, information received from a tax authority in another EU Member State under an EC instrument concerning mutual assistance or administrative co-operation in the tax field may be used for the majority of HMRC’s tax functions (but may not be used for, or disclosed to a person concerned with, a non-tax function).

Isle of Man

Information received from the Isle of Man customs and excise service under its bilateral agreement with HMRC regarding mutual assistance in the field of customs and excise may only be used in connection with one of HMRC’s functions in this field.

Proceeds of Crime Act 2002

Information received under the Proceeds of Crime Act (POCA) 2002 may be shared more widely within the Department, but the rules governing such disclosures depend on its form. Information held on Suspicious Activity Reports (SARs) is considered to be sensitive and can only be disclosed to others within the Department on a 5x5x5 intelligence log, completed by an appropriately qualified officer. Those wishing to make a disclosure under these circumstances should follow the correct 5x5x5 procedure and place the appropriate marker on the (This text has been withheld because of exemptions in the Freedom of Information Act 2000)for further detail on using information received under POCA.

Information obtained under s.20(2) Taxes Management Act 1970

Information obtained under a section 20(2) TMA notice cannot be used elsewhere if a claim to Legal Professional Privilege could be sustained e.g. information obtained from a lawyer under a section 20(2) TMA notice cannot be used in relation to a client’s tax affairs where the information could not be obtained under a section 20(3) TMA notice.

If you have this type of information – or other types of information which may not be shared freely – it should always be clearly marked. If you have any doubts, then ask your manager first.

Further guidance

Please contact Risk & Intelligence Double Taxation Treaties for further guidance on information received under a double taxation treaty. See IDG90100 for contact details.

Please contact Information Strategy (see IDG90100) if you are unsure of any of the issues covered in this guidance, or you are unclear as to whether certain information may be shared within the department.