Corporation Tax Act 2009 section 1206

Confidentiality of information

Section 1206 deals with the rules governing how HMRC may share confidential information with the Secretary of State and the British Film Institute for the purpose of certifying films, programmes and video games as British, and the strict limits on any further disclosure of that information.

• HMRC may disclose information to the Secretary of State or the British Film Institute for the purpose of certifying films, relevant programmes and video games as British
• This disclosure is an exception to the general confidentiality restriction on HMRC officials under section 18(1) of the Revenue and Customs Act 2005
• Once information has been disclosed, the recipient may not share it further unless specific conditions are met, such as authorisation from the Secretary of State, a court order, or consent from HMRC or the individuals concerned
• Further disclosure is also permitted where it is required by law, or where it is needed for criminal investigations or legal proceedings connected with the relevant legislation or the Films Act 1985