Revenue Scotland and Tax Powers Act 2014 section 15

Confidentiality of protected taxpayer information

Section 15 establishes strict confidentiality rules preventing anyone connected with Revenue Scotland from disclosing protected taxpayer information, except in specified permitted circumstances.

• Anyone who is or was a member, staff member, or person acting on behalf of Revenue Scotland is prohibited from disclosing protected taxpayer information.
• Disclosure is permitted where the taxpayer concerned has given their consent, or where legislation specifically requires or allows it.
• Disclosure is also permitted for obtaining services connected with Revenue Scotland's functions, for civil proceedings, criminal investigations or proceedings, or crime prevention and detection.
• Information may also be disclosed under a court or tribunal order, or to individuals carrying out work on behalf of Revenue Scotland for the purposes of that work.