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 i.e. to enable you to carry out your duties, and
• does not contravene any restriction imposed by the Commissioners.

What is a function of HMRC?

HMRC’s functions include all revenue, national insurance and tax credit functions inherited from the former Inland Revenue as well as functions inherited from the former HM Customs & Excise. Some border functions are now shared with UKBA and guidance on disclosure to UKBA is at IDG69000.

HMRC also has functions in areas such as child benefit, statutory maternity pay, adoption pay, paternity pay, national minimum wage, inland detection, import/export declaration systems and the collection and enforcement of taxes payable at the border. Not all areas are listed here. Further detail on HMRC’s functions is at IDG90700.

Activities which are supplementary to the core functions of HMRC, such as employing our staff, operating our IT systems and maintaining our estate are also functions of HMRC.

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.

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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. 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 is different to 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 would not be a disclosure for the purposes of HMRC’s functions - you should 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 doing so.

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Further guidance

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

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See also