What does section 17 of the Commissioners for Revenue and Customs Act 2005 allow HMRC to do with information?

Section 17 permits HMRC to use information acquired in the course of any of its functions for the purposes of any other function it performs. This includes information inherited from the former Inland Revenue and Customs and Excise. The provision enables internal sharing across all HMRC operations without requiring a separate legal gateway for each use.

What restrictions apply to HMRC's internal sharing of information under section 17?

The general sharing permission is subject to restrictions in the Commissioners for Revenue and Customs Act 2005 itself, other UK enactments such as the Human Rights Act 1998, and international or other agreements to which the UK is party. For example, a double tax treaty may expressly limit how information received from a foreign tax authority can be used by HMRC.

Who is covered by the term 'the Revenue and Customs' for the purposes of section 17?

The term covers the Commissioners for HMRC, their officers, contractors acting on their behalf, committees established by the Commissioners, and committee members. It also includes the former Commissioners of Inland Revenue and Customs and Excise, their staff, and anyone who acted on their behalf, ensuring all inherited information holdings are included.

Does legislation from devolved parliaments restrict HMRC's use of information under section 17?

No. Acts of the Scottish Parliament, Acts of the National Assembly for Wales, Acts of the Northern Ireland Assembly, and instruments made under those Acts are expressly excluded from being treated as restricting enactments for the purposes of section 17. Only UK-wide legislation, the Act itself, and international or other agreements may impose restrictions.

Commissioners for Revenue and Customs Act 2005 section 17

Use of information

Section 17 establishes the principle that HMRC may share and re-use information internally across all of its functions, subject to certain legal safeguards and restrictions.

Information obtained by HMRC in carrying out any of its functions may be used by HMRC for any other function it performs
This internal sharing is subject to restrictions imposed by the Act itself, other UK legislation, and international or other agreements to which the UK is party
"The Revenue and Customs" is broadly defined to include the Commissioners, their officers, contractors, committees, and the former Inland Revenue and Customs and Excise bodies and their staff
Legislation from the devolved parliaments and assemblies of Scotland, Wales, and Northern Ireland does not count as a restricting enactment for the purposes of this section

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