Taxation (International and Other Provisions) Act 2010 section 128C

Disclosure under international obligations etc.

Section 128C permits HMRC and related persons to disclose taxpayer information that would otherwise be secret, where that disclosure is required under international instruments or agreements.

• Normal secrecy obligations imposed by law do not prevent disclosure of information where an international instrument or agreement requires it and a request has been made.
• The persons authorised to make such disclosures include HMRC Commissioners, authorised HMRC officials (current or former), members of HMRC-established committees or bodies, and any other persons specified by Treasury regulations.
• The international instruments and agreements covered are those referred to in section 128A(1), which deals with powers to give effect to international obligations through regulations.
• Revenue and Customs officials for this purpose include Commissioners, officers, and persons acting on their behalf.