Corporation Tax Act 2009 section 1179FG

Disclosure of information for certification purposes

Section 1179FG enables HMRC to share taxpayer information with the Secretary of State for the purpose of certifying video games as British, applying the same information-sharing rules that already exist for film and television programme certification.

• HMRC is permitted to disclose confidential taxpayer information to the Secretary of State specifically for video game certification purposes
• The normal statutory restrictions on HMRC disclosing information (under section 18 of the Commissioners for Revenue and Customs Act 2005) are disapplied for this purpose
• The criminal penalties for wrongful disclosure of information by the recipient (under section 19 of the same Act) continue to apply, protecting taxpayer confidentiality
• These information-sharing provisions mirror those already in place for the certification of films and television programmes as British