Corporation Tax Act 2009 section 1216CM

Confidentiality of information

Section 1216CM sets out the rules governing when HMRC may share confidential taxpayer information with the Secretary of State and the British Film Institute in connection with the certification of films, television programmes, and video games as British, and the duty of confidentiality that applies to anyone who receives such information.

• HMRC may disclose information to the Secretary of State where it is needed for their functions relating to the certification of films, TV programmes, and video games as British.
• The same information may also be disclosed to the British Film Institute for the same certification purposes.
• Anyone who receives information under these disclosure provisions is bound by a strict duty of confidentiality and must not share it further except in limited permitted circumstances.
• Onward disclosure is only permitted where it is authorised by law, required by a court order, needed for criminal investigations or legal proceedings, or made with the consent of the HMRC Commissioners or each individual to whom the information relates.