Commissioners for Revenue and Customs Act 2005 section 29

Confidentiality, etc.

Section 29 sets out strict confidentiality rules governing the use and disclosure of information obtained by inspectors and the Independent Office for Police Conduct during inspections or investigations of HMRC.

• Inspectors (HMIC, Scottish and Northern Ireland inspectors) must not disclose information obtained during HMRC inspections without the Commissioners' consent, and may only use it for the purpose of carrying out that inspection
• The Director General of the Independent Office for Police Conduct must comply with any disclosure restrictions set out in regulations when handling information obtained from HMRC or the Parliamentary Commissioner for Administration during complaints investigations
• Breaching these confidentiality rules is a criminal offence, punishable by up to two years' imprisonment on indictment, though a defence is available if the person reasonably believed the disclosure was lawful or the information was already publicly available
• Prosecutions in England and Wales require the consent of the Director of Public Prosecutions, while in Northern Ireland they must be brought by the Commissioners or with the consent of the Director of Public Prosecutions for Northern Ireland