IHTM02068 - Communications: Procedure for disclosure of information: disclosure of information obtained under double taxation agreements

We have undertaken in double taxation agreements (IHTM27161) to treat information provided by a foreign country as secret.

Before any information relating to a taxpayer is disclosed to anybody including another government department we must identify information received from a foreign tax department to make sure that the terms of the double taxation agreement are met. Generally, information received under the agreements cannot be disclosed to any other government department or to the police.

In the first instance you should refer to Technical Group (Litigation) before using any information that has been received under the double taxation agreements, which cover income, corporation, or capital gains tax.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)