Commissioners for Revenue and Customs Act 2005 section 18

Confidentiality

Section 18 establishes a strict duty of confidentiality for all HMRC officials regarding information held by HMRC, while setting out the specific circumstances in which disclosure of that information is permitted.

• HMRC officials — including current and former Commissioners, officers, contractors, and committee members — are prohibited from disclosing information held by HMRC in connection with its functions.
• Disclosure is permitted in defined circumstances, including for HMRC's own operational purposes, for civil or criminal proceedings related to HMRC functions, under a court order, with the consent of affected individuals, or to specified oversight bodies and devolved tax authorities.
• Information shared in connection with VAT assignment agreements under the Scotland Act 1998 cannot be further disclosed without the Commissioners' consent.
• The confidentiality duty is also subject to other UK parliamentary enactments that permit disclosure, but legislation from the Scottish Parliament, the National Assembly for Wales, or the Northern Ireland Assembly does not override this duty.