IDG52500 - Procedure for disclosing to others (non-government): Disclosure of customer information in correspondence with Members of Parliament (MPs)

Customers sometimes write to their elected representatives (whether elected at Westminster, Edinburgh, Cardiff, Belfast or Brussels) raising issues about their tax affairs or other dealings with HMRC.

As a general rule you must not disclose customer information to a third party without the specific written consent of the customer (see IDG43000). An exception to this rule is when you reply to correspondence from elected representatives.

Procedure to follow

A customer may ask their elected representative (whether MP, AM etc.) for help when they have been unable to satisfactorily sort out a problem with HMRC. If an MP writes on behalf of their constituent you can assume that by involving their MP the customer has, by implication, given consent for you to disclose the confidential information that concerns the enquiry when you reply to the MP. This is called implied consent.

Information that cannot be disclosed

You must exercise care when disclosing information based on implied consent. Although you can reasonably assume the customer has consented to you disclosing information about the specific enquiry you cannot also assume that they have consented to you disclosing information that does not concern the enquiry made.

You must bear in mind that the customer’s implied consent does not give you authority to disclose to the MP information about other members of the constituent’s family. Members of the family must be treated as separate customers in their own right. You must have their separate written consent before disclosing any information applicable to them.

When responding to an MP, you can accept the implied consent of the customer to disclose information about another person only if the other person:

• is deceased and the customer is their personal representative (see also IDG34050),
• has given specific written consent for the customer to act on their behalf (see IDG43000), or,
• is incapable of managing their own affairs and a power of attorney has been granted to the customer (see IDG52250).

However, if it is clear that, for example, a husband and wife have jointly approached an MP about an issue common to them both, you can reasonably assume that they both have given implied consent for you to disclose information to the MP about their individual tax affairs.

Telephone enquiries received from MPs

MPs will occasionally telephone to make enquiries on behalf of their constituent. Historically this has tended to be mainly in connection with claims for tax credits but the following guidance applies equally to all parts of HMRC.

Where an MP telephones for information regarding a constituent they should:

• be advised that HMRC cannot legally disclose any information about a customer without evidence of that customer’s express consent, and
• requested to write, on their headed notepaper, to the office stating:

• the name and address of their constituent, and
• the matter that they wish to discuss.

On receipt of the letter you can assume that the customer has, by implication, given consent for you to disclose relevant details to the MP. You may then telephone the MP and discuss the case. Care should be taken, as with all contacts with MPs, to restrict your discussions to the matters detailed in the authorising letter from the MP.

Child Benefit Office

Child Benefit Office has its own procedures for dealing with requests for information from MPs. Please contact CBO Customer Relations Unit in the first instance (see IDG90100 for contact details).