IDG42200 - General procedural guidance when making any form of disclosure: Witness statements and affidavits
When we disclose information to another person or organisation,
that party may require the disclosure to take the form of a witness
statement or affidavit.
A witness statement or affidavit is a formal document
setting out the facts relating to a particular event.
HMRC information is often required by third parties for
building an evidence case for prosecution. The information may then
be used in Court, or may ultimately only be needed just to help
initially build the case. However, in either case, the requesting
third party may want the information set out in a formal, written,
witness statement.
You may only provide information to third parties in the form
of a witness statement if there is lawful authority to disclose
this information, as provided by the Commissioners for Revenue and
Customs Act.
This means that we may only provide information in the form
of a witness statement:
- when disclosing through legal gateways to other public organisations (see IDG44000 for details of legal gateways), or
- when disclosing information with the consent of the individual who the information is about (see IDG43000 for disclosing with consent).
The HMRC officer making the witness statement may be summoned to court to give evidence relating to its contents, under oath.
Procedure for handling witness statements or affidavits
Who makes the witness statement?
It does not have to be the person who dealt with the matters which interest the court. However, as the person who makes the statement may be called to court to make the statement on oath, they must be someone who is familiar with the case and has a knowledge of the subject. Contact KAI Knowledge Resources who will advise you on who should make the statement (see IDG90100).
What should a witness statement contain?
Only information permitted in the terms of the CRCA may be
included in a witness statement. This means you may only disclose
information which either a customer has consented to disclose, or
which is allowed by a legal gateway (see
IDG40500).
Information you disclose in a witness statement must also be
information which can be factually substantiated. This means that
there must be evidence in HMRC’s possession which will prove
that what is written in the witness statement is correct.
Procedure
As soon as you receive a request for a witness statement contact KAI Knowledge Resources (see IDG90100) who will advise you on how to proceed. KAI also need to authorise the statement before it can be passed onto the requesting party.
Child Benefit Office
Child Benefit Office (CBO) Customer Relations Unit have a process in place for providing witness statements to the Department for Work and Pensions. If you work in CBO and receive a request for information, please contact CBO Customer Relations Unit in the first instance (see IDG90100 for contact details).
Tax Credit Office
Tax Credit Office (TCO) Multi-Agency Team have a process in place for providing witness statements to the Department for Work and Pensions. If you work in TCO and receive a request for information, please contact TCO Multi-Agency Team in the first instance (see IDG90100 for contact details).
Law Enforcement Operations
Witness Statements created in the course of our own or joint law enforcement operations have different procedures attached to them. This will affect mainly Investigation, Detection and Intelligence staff. Please see the enforcement handbook for more guidance on providing witness statements in these circumstances. This is accessible via a hyperlink found at IDG90150.
Further guidance
For further guidance and assistance generally on confidentiality, contact KAI Knowledge Resources (see IDG90100).
