IDG45100 - Orders from court: Circumstances in which the court may require HMRC information

There are a variety of reasons why the courts may require access to confidential information held by HMRC. Understanding why information is required could help put the matter in its proper context. However it is not always necessary to understand the court’s reasoning.

Typical examples include:

• A court may require information from you in connection with a civil legal claim, that is legal proceedings that are not criminal (including disputes between customers and their agents).
• A court may require information in connection with a criminal case (not including proceedings begun by or on behalf of HMRC, for which see IDG67750).
• You may receive a request for information in connection with an insolvency case which is made with the authorisation of the court. IDG54000 provides more information on insolvency proceedings.
• You may be asked to release information in support of a prosecution by another government department, this will usually be as a result of having previously provided a witness statement (see IDG42200 for guidance on witness statements).
• Where a taxpayer has gone to court for redress after an accident as a result of which he has lost income, and the respondent is seeking information about the taxpayer’s employment history and / or income.

See also