Corporation Tax Act 2009 section 1217CM

Confidentiality of information

Section 1217CM establishes rules governing how HMRC may share taxpayer information with the Secretary of State and the British Film Institute, and imposes confidentiality obligations on recipients of that information.

• HMRC is permitted to disclose information to the Secretary of State for the purposes of carrying out his functions, such as certifying programmes, video games and films as British
• The same information may also be disclosed to the British Film Institute
• A duty of confidentiality applies to any person who receives information through these disclosure arrangements
• Information received may only be further disclosed for limited reasons, including for official use or where consent has been given