IDG47000 - Disclosure for the purposes of HMRC's functions

The restriction on disclosure of HMRC information (see IDG40500) does not apply to a disclosure which is made for the purposes of a function of HMRC and which does not contravene any restriction imposed by the Commissioners.

What is a function of HMRC?

HMRC’s functions include revenue functions and tax credit functions inherited from Inland Revenue and HM Customs & Excise. Revenue functions in this context includes all taxes, duties and national insurance contributions, and all other revenue functions inherited from the predecessor departments.

There are many other functions that HMRC also performs in areas such as child benefit, statutory maternity pay, adoption pay, paternity pay, national minimum wage, enforcement of prohibitions and restrictions on imports and exports, investigation of drug trafficking and the prevention and seizure of illegal meat importations. Not all areas are listed here. Further detail on HMRC’s functions is at IDG90700.

Furthermore, those things which are ancillary to the core functions of HMRC above are also defined in the CRCA as HMRC’s functions. These include activities such as employing our staff, operating our IT systems and maintaining our estate.

Activities which are not HMRC’s functions include activities which vest in other government departments. So, for example, HMRC may have information on driving offences. Disclosure of this information could not be made for the purposes of HMRC’s functions, because HMRC has no functions in this area. To make disclosure of this type of information a statutory gateway (see IDG44000), or public interest disclosure ( IDG46050), is more likely to be appropriate.

When can a disclosure for the purposes of HMRC’s functions be made?

The essential point to bear in mind when making a disclosure for the purposes of HMRC’s functions is that confidentiality should not stand in the way of an HMRC officer performing an HMRC duty or function. So if you need to disclose information held by HMRC in order to carry out a function of HMRC then such a disclosure can be made for the purposes of HMRC’s functions.

This can be differentiated from the situation where an HMRC officer, doing their job, finds information which they want to pass to another government department so that other department can do their job. This is not a disclosure for the purposes of HMRC’s functions – consider instead a legal gateway or public interest disclosure.

Assurances have been given to Parliament and Ministers that disclosures for the purposes of HMRC’s functions will take place only in ‘controlled, limited circumstances’. This guidance, and the three pages that follow, sets out those controlled limited circumstances. If you are not sure whether you are able to make a disclosure for the purposes of HMRC’s functions you must seek advice before making any disclosure.

Further guidance

For further guidance and assistance generally on confidentiality, contact Information Strategy (see IDG90100).

See also