Savings (Government Contributions) Act 2017 Schedule 2 paragraph 17

Disclosure of information relating to Help-to-Save accounts

Schedule 2 paragraph 17 sets out the rules governing when confidential HMRC information may be shared in connection with Help-to-Save accounts, and the consequences of unauthorised onward disclosure of that information.

• HMRC may share confidential taxpayer information with authorised Help-to-Save account providers, or with any person where the disclosure supports HMRC's Help-to-Save functions.
• Information received under these disclosure powers must not be passed on to anyone else without HMRC's authority, which may be given on a general or case-by-case basis.
• Unauthorised onward disclosure of personal tax information — where the individual can be identified or deduced — is treated as a criminal offence under the wrongful disclosure provisions of the Commissioners for Revenue and Customs Act 2005.
• Any person holding relevant information may also disclose it to HMRC or an officer of Revenue and Customs where this supports the exercise of HMRC's Help-to-Save functions.