What does section 40 of the Commissioners for Revenue and Customs Act 2005 prohibit?

Section 40 prohibits the Crown Prosecution Service from disclosing information relating to an identifiable person where that information was provided by HMRC for use in a Revenue and Customs prosecution function. This covers both individuals and legal entities such as limited companies, ensuring corporate tax affairs are equally protected under United Kingdom law.

What are the permitted exceptions to the HMRC confidentiality prohibition under CRCA 2005 section 40?

Permitted exceptions include disclosures for the Director of Public Prosecutions' own functions, criminal investigations or proceedings, Proceeds of Crime Act 2002 functions, national security purposes authorised by the Director, compliance with court orders, consent of the Commissioners or each affected person, and disclosures authorised by other UK parliamentary enactments.

What are the penalties for unauthorised disclosure of HMRC information by the Crown Prosecution Service?

Unauthorised disclosure is a criminal offence triable either way. On conviction on indictment, the maximum penalty is two years' imprisonment, an unlimited fine, or both. On summary conviction, the maximum is 12 months' imprisonment and a fine up to the statutory maximum, with six months applying in Scotland and Northern Ireland.

What defences are available to a person charged with unlawful disclosure under CRCA 2005 section 40?

A person charged has two defences: they can show they reasonably believed the disclosure was lawful, such as falling within a permitted exception, or they can show they reasonably believed the information had already been lawfully made available to the public. Pointing to a previous unlawful disclosure of the same information is not a valid defence.

Commissioners for Revenue and Customs Act 2005 section 40

Confidentiality

Section 40 establishes a strict confidentiality regime governing information held by the Crown Prosecution Service that originated from HMRC, making unauthorised disclosure a criminal offence while setting out limited exceptions where disclosure is permitted.

The Crown Prosecution Service must not disclose information relating to an identifiable person where that information was provided by HMRC for use in a Revenue and Customs prosecution function
Exceptions allow disclosure for purposes such as criminal investigations, proceeds of crime functions, national security, court orders, or with the consent of the Commissioners or the individuals concerned
Unauthorised disclosure is a criminal offence punishable by up to two years' imprisonment on indictment or up to 12 months on summary conviction, with defences available where the person reasonably believed the disclosure was lawful or the information was already public
The confidentiality obligation extends to former members of both the Crown Prosecution Service and the now-merged Revenue and Customs Prosecutions Office, and prosecutions for the offence require the consent of the Director of Public Prosecutions

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