What are the three conditions for lawful public interest disclosure by HMRC under section 20 of the Commissioners for Revenue and Customs Act 2005?

Three cumulative conditions must be met for lawful public interest disclosure under section 20. First, the disclosure must be made on the Commissioners' instructions, whether general or specific. Second, it must fall within a permitted category specified in the legislation or Treasury regulations. Third, the Commissioners must be satisfied the disclosure is genuinely in the public interest.

What categories of recipients are permitted to receive confidential HMRC information under section 20?

Section 20 sets out six categories of permitted recipients: persons exercising public functions relating to the movement of persons, goods or services; professional regulatory bodies dealing with misconduct; police constables; the National Criminal Intelligence Service; persons exercising public functions relating to public safety or health; and the Secretary of State for entry onto the Police National Computer.

Can the Treasury add further categories of lawful public interest disclosure under section 20?

Yes. The Treasury may add further categories by statutory instrument, provided the new category relates to national security, public safety, public health, or the prevention or detection of crime. The regulations may impose limitations on the disclosures they authorise and must be laid in draft before, and approved by resolution of, each House of Parliament.

Can recipients of information disclosed under section 20 share that information further?

Generally, no. Information disclosed under section 20 may not be further disclosed by the recipient without the Commissioners' consent, which may be general or specific. The sole exception is information disclosed for entry onto the Police National Computer, where consent to further disclosure through the database is automatically assumed due to its law enforcement purpose.

Commissioners for Revenue and Customs Act 2005 section 20

Public interest disclosure

Section 20 sets out the circumstances in which HMRC may lawfully disclose confidential information where doing so is considered to be in the public interest.

Disclosure must be made on the Commissioners' instructions (general or specific), fall within one of several specified categories or Treasury regulations, and the Commissioners must be satisfied it is in the public interest
Permitted categories include disclosures to persons exercising public functions, professional regulatory bodies, police officers, the National Criminal Intelligence Service, persons responsible for public safety or health, and the Secretary of State for entry onto a police database
The Treasury may add further categories of lawful disclosure by regulation, provided they relate to national security, public safety, public health, or crime prevention or detection, and are approved by both Houses of Parliament
Information disclosed under these provisions may not be further disclosed without the Commissioners' consent, except that consent is automatically assumed for information passed to the Police National Computer

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