IDG30000 - Confidentiality when dealing with the customer (applies to all staff): Contents

The guidance in this chapter is about how HMRC staff should conduct themselves in interactions with the customer, in respect of fulfilling our legal obligations of confidentiality. It is intended to help HMRC staff avoid making an inadvertent disclosure of confidential information in their day-to-day work.

The guidance in this chapter is aimed at all staff. This includes those who have direct interactions with customers, but also those in areas which are not obviously ‘outward- facing’. Any officer in the Department who has any impact on the affairs of a customer must be aware of the key messages of this guidance.


General issues about customer confidentiality

IDG30500Definition of ‘customer’
IDG30750The duty of confidentiality and the declaration of confidentiality


Confidentiality when dealing with the customer

IDG32000Protecting confidentiality when obtaining information from third parties
IDG32250Protecting confidentiality when on the telephone
IDG32500Protecting confidentiality when meeting customers face-to-face
IDG32750Protecting the confidentiality of trans-gender customers
IDG32875Disclosing information to the owners of seized documents


Day-to-day situations where you may be unsure of how to protect customer confidentiality

IDG33000Business partnerships
IDG33200Disclosing to the police for health and safety reasons
IDG33250Employment references
IDG33500Letter forwarding
IDG33750Visitors to HMRC premises
IDG33875Disclosing to students for research


Protecting the confidentiality of deceased customers

IDG34050Protecting the confidentiality of deceased customers – general
IDG34100Verifying the identity of Personal Representatives
IDG34150Disclosing information to the Personal Representative where there is no will and a Letter of Administration is not appropriate
IDG34200Disclosing information to trustees of estate assets
IDG34250Disclosure to persons other than the Personal Representatives