Even when obtaining information from a third party, you must be
careful of what information you
disclose. By signalling that you have a business
interest in the information about a certain person, you are making
a disclosure about them. Disclosures of this type are permitted on
the ground that they are a disclosure for the purposes of
HMRC’s functions (see
IDG47000).
However, as with any disclosure you must only disclose that
information which is necessary, and no more. You therefore must be
sensitive to the fact that you are disclosing confidential
information when requesting information from third parties, and
only disclose the minimum amount of information you need to.
