Commissioners for Revenue and Customs Act 2005 section 19

Wrongful disclosure

Section 19 creates a criminal offence for the unauthorised disclosure of HMRC-held information where the identity of the person the information relates to is revealed or can be worked out.

• It is a criminal offence to disclose revenue and customs information that identifies, or allows someone to deduce the identity of, the person it relates to — covering individuals, companies and other legal entities
• A defence is available if the person charged can show they reasonably believed the disclosure was lawful, or that the information had already been lawfully made public
• Penalties range up to two years' imprisonment and an unlimited fine on indictment, or up to 12 months' imprisonment (six months in Scotland or Northern Ireland) and a fine up to the statutory maximum on summary conviction
• Prosecution requires consent from the Director of Public Prosecutions in England and Wales, or from the Commissioners or the Director of Public Prosecutions for Northern Ireland in Northern Ireland, and the offence does not prevent other remedies such as injunctions being pursued