IDG53000 - Procedure for disclosing to others (non-government): Disclosures in HMRC tribunals/commissioner’s hearings

Customers may have a right to appeal the department’s decisions at a tribunal.

At a tribunal the department must disclose certain information it holds relating to a case. This information may be about the person who is disputing the case, or it may be about a third party such as a spouse or partner.

Section 18 Commissioners for Revenue and Customs Act 2005 (see IDG40500) permits the department to disclose any information so long as it is for any of our functions. Assessing the right amount of tax to be paid is a function of HMRC, and therefore we are able to disclose information in commissioner’s hearings or tribunals.

For more guidance on tribunals work, please refer to the Appeals, Reviews, Tribunals Guide (ARTG).