Taxation (International and Other Provisions) Act 2010 section 129

Disclosure where relief given overseas for tax paid in the United Kingdom

Section 129 permits HMRC officials to share taxpayer information with overseas tax authorities where those authorities give relief for UK tax paid.

• Where a foreign territory's law allows relief from its own taxes because UK income tax, corporation tax, capital gains tax or petroleum revenue tax has been paid, HMRC officials may disclose relevant facts to the authorised officer of that territory.
• The normal secrecy obligations on HMRC staff under the Tax Acts and related legislation do not prevent this disclosure, provided it is necessary to enable the correct relief to be given overseas.
• The foreign taxes in question must correspond to one of the four UK taxes — they must be of a similar character, even if levied at a sub-national or local level such as by a province, state or municipality.
• The term "Revenue and Customs official" covers a wide range of persons including current and former HMRC Commissioners, officers, anyone acting on their behalf, and members of HMRC committees.