Tax Collection and Management (Wales) Act 2016 section 19

Declaration of confidentiality

Section 19 requires every relevant official of the Welsh Revenue Authority to formally declare that they acknowledge their obligation to keep taxpayer information confidential.

• Every individual who is a relevant official must make a formal declaration acknowledging their duty of confidentiality regarding protected taxpayer information.
• The declaration must be made as soon as reasonably practicable after the individual's appointment, in whatever form and manner the WRA decides.
• If a fixed-term appointment is simply renewed, that renewal does not count as a new appointment, so no fresh declaration is needed.
• External service providers are treated as "appointed" when they first begin providing services, and individuals who gain relevant official status through a delegation of WRA functions must make their declaration as soon as reasonably practicable after that delegation takes effect.