Tax Collection and Management (Wales) Act 2016 section 18

Permitted disclosures

Section 18 sets out the specific circumstances in which the Welsh Revenue Authority (WRA) or its staff are allowed to disclose protected taxpayer information, which would otherwise be restricted under the Act.

• Taxpayer information may be disclosed with the consent of the person it relates to, or where needed for WRA functions, criminal investigations, civil proceedings, or court orders.
• Disclosure is permitted to professional regulatory bodies where a member's misconduct relates to a WRA function.
• Information may be shared with HMRC or Revenue Scotland where it connects to the functions of WRA or of those other tax authorities.
• The Welsh Ministers have the power to amend the list of permitted disclosures by regulations.