What is the criminal offence under section 20 of the Tax Collection and Management (Wales) Act 2016?

Section 20 makes it a criminal offence for any individual to disclose protected taxpayer information in breach of the confidentiality requirements under section 17(1) of the Act. This reinforces the obligation on anyone receiving taxpayer information through Welsh Revenue Authority functions to keep it confidential, with criminal sanctions for wrongful disclosure.

What defences are available to a person charged with wrongful disclosure of protected taxpayer information under section 20?

Two defences are available. The individual can prove they reasonably believed the disclosure was permitted under section 18 of the Act, such as for WRA functions or with taxpayer consent. Alternatively, they can show they reasonably believed the information had already been lawfully made available to the public. The burden of proof lies on the individual.

Does a criminal prosecution under section 20 prevent other legal remedies for breaching taxpayer confidentiality?

No. The criminal offence does not prevent other remedies or actions from being pursued. Civil proceedings, disciplinary action, or complaints may still follow alongside or instead of a criminal prosecution. The criminal route is an additional safeguard supplementing other available forms of redress for breaches of taxpayer confidentiality.

Tax Collection and Management (Wales) Act 2016 section 20

Q: What are the penalties for wrongful disclosure of protected taxpayer information under section 20?

On summary conviction in a magistrates' court, the individual faces imprisonment up to the general limit, a fine, or both. On indictment in the Crown Court, the maximum sentence is 2 years' imprisonment, a fine, or both. These significant penalties reflect the seriousness with which breaches of taxpayer confidentiality are treated under Welsh law.

Offence of wrongful disclosure of protected taxpayer information

Section 20 makes it a criminal offence for an individual to wrongfully disclose protected taxpayer information, sets out the available defences, and specifies the penalties on conviction.

Any individual who discloses protected taxpayer information in breach of the confidentiality requirements under section 17(1) commits a criminal offence.
A person charged can defend themselves by proving they reasonably believed the disclosure was permitted under the Act or that the information was already lawfully in the public domain.
Penalties range up to the general limit in a magistrates' court (summary conviction) or up to 2 years' imprisonment on indictment, with fines possible in either case.
The criminal offence does not prevent other remedies or actions being pursued for breaching the confidentiality rules.

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