What constitutes wrongful disclosure under section 1217CN of the Corporation Tax Act 2009?

Wrongful disclosure occurs when a person reveals revenue and customs information that identifies a specific individual or entity, in breach of the confidentiality requirements set out in section 1217CM. The offence is triggered where the identity of the person concerned can be determined from the disclosure made during the video games tax relief process.

What defences are available against a charge of wrongful disclosure under section 1217CN?

A person charged with wrongful disclosure has two complete defences. First, they may demonstrate they reasonably believed the disclosure was lawful at the time it was made. Second, they may show the information had already been made available to the public through lawful means. Either defence, if established, provides a complete answer to the charge.

What are the penalties for wrongful disclosure under section 1217CN?

On conviction on indictment in the Crown Court, the maximum penalty is two years' imprisonment, an unlimited fine, or both. On summary conviction in the magistrates' court, the maximum penalty is 12 months' imprisonment or a fine up to the statutory maximum. The severity depends on the court in which the case is tried.

Who can bring a prosecution for wrongful disclosure under section 1217CN?

In England and Wales, only the Director of Revenue and Customs Prosecution may bring a prosecution, or it must be brought with the consent of the Director of Public Prosecutions. In Northern Ireland, the prosecution must be brought by the Commissioners for HMRC or with the consent of the Director of Public Prosecutions for Northern Ireland.

Corporation Tax Act 2009 section 1217CN

Wrongful disclosure

Section 1217CN establishes that it is a criminal offence to wrongfully disclose confidential information obtained through the video games tax relief process, and sets out the available defences and penalties.

It is a criminal offence to disclose information that identifies a specific person in breach of the confidentiality rules in section 1217CM
A person charged with this offence has a defence if they reasonably believed the disclosure was lawful, or if the information had already been made public through lawful means
Penalties on conviction on indictment are up to two years' imprisonment, a fine, or both; on summary conviction, up to 12 months' imprisonment or a fine up to the statutory maximum
Prosecutions may only be brought in England and Wales by the Director of Revenue and Customs Prosecution or with the consent of the Director of Public Prosecutions, and in Northern Ireland by the Commissioners for HMRC or with the consent of the Director of Public Prosecutions for Northern Ireland

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