Unlawful disclosure of information is a criminal offence under
Section 19 Commissioners for Revenue and Customs Act 2005 (CRCA).
Unlawful disclosure occurs when HMRC information is disclosed in a
way not in accordance with section 18 or section 20 CRCA (see
IDG40500).
There will be many occasions where it will be beneficial to
the department, or to others, to share information. However, you
must ensure you have the lawful authority to do so.
Deliberately wrongful or negligent disclosure can lead to
disciplinary action, which may lead to dismissal. It can also be a
criminal offence, punishable on conviction by a fine, imprisonment
of up to 2 years, or both.
This guidance sets out how to maintain customer
confidentiality (see
IDG30000) and in what circumstances you
are allowed to share confidential information (see
IDG40000). If you deal with confidential
information you must yourself be familiar with the provisions of
this guidance that might affect your work.
It is important to realise that confidentiality is your
personal responsibility. As such any penalties for breach of
confidentiality fall on you personally.
If you are in any doubt whether information is confidential or whether to disclose it you should always seek further guidance. In the first instance speak to your manager. If further guidance or assistance is needed contact Information Strategy (see IDG90100).
