IHTM09362 - How to use third party information: sources of information

You may receive third party information

• under our statutory information powers ( IHTM32191)
• under a Double Taxation Convention ( IHTM27161)
• in response to an informal request by HMRC
• from a named informer
• from an anonymous informer
• from another HMRC source (for example, where information has been received in connection with a separate enquiry).

You may disclose information obtained under our information powers ( IHTM09363) or from a foreign tax authority ( IHTM09364) under a Double Taxation Convention under certain circumstances.

But if the information is received informally from a non-statutory source ( IHTM09365) then it is essential that you preserve the confidentiality of the third party.