Information Disclosure Guidance

This manual replaces the Guide on Confidentiality and IM-35. It deals with the confidentiality rules which apply to HMRC information, and does not deal with disclosure of material in criminal proceedings (for which see ‘Disclosure (CPIA)’ in the Enforcement Handbook).

Section 18 of the Commissioners for Revenue and Customs Act 2005 (CRCA) makes it clear that you must not give (‘disclose’) HMRC information to anyone, unless you have lawful authority to do so. This includes other government departments and their agencies, local authorities, the police, any other public bodies, agents and members of the public.

This manual will provide you with guidance on the circumstances in which information may be disclosed outside HMRC, and within HMRC. Please read and understand the guidance in this manual before making any disclosures of HMRC information.

Following this guidance will help you disclose in a lawful way. There are sanctions for those who disclose information when there is not lawful authority to do so, including criminal sanctions for more serious cases.

The Information Disclosure Guidance is split into the following chapters:

IDG10000Information disclosure: frequently asked questions
IDG20000Quick guide to information disclosure (opens pdf in new window – 72.3kb)
IDG25000Sharing information within the department
IDG30000Confidentiality when dealing with the customer (applies to all staff)
IDG40000When we may share information outside of the department
IDG50000Procedure for disclosing to others (non-government)
IDG60000Procedure for disclosing to others (government)
IDG90000Appendices