Who is bound by the confidentiality duty under section 17 of the Tax Collection and Management (Wales) Act 2016?

The duty binds WRA board members, committee and sub-committee members, WRA staff, bodies or persons exercising delegated WRA functions and their staff, and anyone providing services to the WRA or its delegates. Former officials who have left their roles remain bound by the same confidentiality obligation under United Kingdom law.

What is protected taxpayer information under section 17 TCMWA 2016?

Protected taxpayer information is any information acquired by the WRA, or a body exercising delegated WRA functions, from which a person can be identified either directly or by deduction. Disclosure is prohibited unless it falls within one of the specifically permitted disclosure categories set out elsewhere in the Tax Collection and Management (Wales) Act 2016.

What information is excluded from the definition of protected taxpayer information?

Information relating purely to the WRA's internal administrative arrangements is excluded from the definition of protected taxpayer information. This exclusion applies regardless of whether the information concerns WRA staff, staff of a delegate body, or other individuals. Routine operational or organisational information about how the WRA conducts its affairs falls outside the confidentiality duty.

Does the confidentiality duty under section 17 continue after a person leaves the WRA?

Yes, the confidentiality obligation under section 17 of the Tax Collection and Management (Wales) Act 2016 continues to apply even after a person has left their role. Former WRA officials, staff, and service providers remain bound by the same duty not to disclose protected taxpayer information acquired during their time with the WRA.

Tax Collection and Management (Wales) Act 2016 section 17

Confidentiality of protected taxpayer information

Section 17 establishes the duty of confidentiality that applies to anyone connected with the Welsh Revenue Authority, preventing them from disclosing information that could identify a taxpayer.

Anyone who works for, serves on, or provides services to the WRA (or its delegates) must not disclose protected taxpayer information, unless a specific permitted disclosure applies.
The confidentiality obligation applies not only to current officials but also to individuals who formerly held such roles.
Protected taxpayer information is any information acquired by the WRA (or its delegates) from which a person can be identified, whether directly or by deduction.
Information about the WRA's own internal administrative arrangements is excluded from the definition of protected taxpayer information, even if it relates to staff or other individuals.

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