IDG30500 - General issues about customer confidentiality: Definition of 'customer'

The department has dealings with many individuals and organisations in the UK and abroad. You may interact with these parties in a variety of ways and at different times. In this guidance ‘customers’ means all the individuals and organisations the department deals with in carrying out its functions.

These are examples of ‘customers’:

• taxpayers (for taxation functions);
• contributors (for National Insurance contributions, receiving and administering statutory sick pay and statutory maternity pay functions);
• tax credit and child benefit recipients;
• traders and businesses who are registered for VAT, PAYE, IPT, CT, aggregates levy etc;
• excise traders such as breweries, distilleries, tobacco manufacturers, oil refineries, petrol filling stations etc;
• importers and exporters of goods and services who have to make declarations and payments of customs duty and VAT;
• members of the public who come into contact with officers at ports and airports etc..

In summary, HMRC’s customers include individuals, employers, employees, sole proprietors, partnerships and legal entities such as limited companies and trusts.

You have an equal duty of confidentiality to deceased customers.

You have an equal duty of confidentiality to those who you think behave legally and those who you think do not (including suspects and offenders).