What VAT information can HMRC share under section 91 of the Value Added Tax Act 1994?

Under section 91, HMRC may share VAT registration numbers, group member reference numbers, business names, trading styles, addresses, trade classifications, business status, and actual or estimated values of supplies. This information may only be disclosed to authorised officers of the Department of Trade and Industry or the Statistics Board for compiling a central business register or conducting statistical surveys.

Who can receive information disclosed under section 91 VATA 1994 and for what purpose?

Information received under section 91 may only be passed on to officers of government departments, including Northern Ireland departments, or members of staff of the Scottish Administration. It must only be used for the original purpose for which it was obtained or for a similar statistical purpose. These restrictions ensure taxpayer data remains within authorised government channels.

What are the exceptions that allow onward disclosure of information under section 91?

There are two exceptions permitting onward disclosure. First, information may be disclosed in summary form compiled so that no individual person or business can be identified. Second, disclosure is permitted where the person concerned has given their consent to the identification of particulars relating to them or their business.

What are the penalties for unauthorised disclosure of information under section 91 VATA 1994?

Unauthorised disclosure is a criminal offence. On summary conviction, the penalty is a fine up to the statutory maximum. On conviction on indictment, the person faces imprisonment for up to two years, an unlimited fine, or both. These serious penalties reflect Parliament's commitment to protecting taxpayer confidentiality even when data is shared for legitimate statistical purposes.

Value Added Tax Act 1994 section 91

Disclosure of information for statistical purposes

Section 91 deals with the circumstances in which HMRC may share certain VAT registration and business information with the Department of Trade and Industry or the Statistics Board for statistical and business register purposes, and the penalties for unauthorised disclosure of that information.

HMRC may disclose VAT registration numbers, business names, addresses, trading styles, trade classifications and actual or estimated values of supplies to the Department of Trade and Industry or the Statistics Board for maintaining a central register of businesses or conducting statistical surveys.
Information received under this section may only be passed on to officers of government departments (including Northern Ireland departments) or Scottish Administration staff, and only for the original or a similar statistical purpose.
Disclosure is permitted where the information is presented in summary form that cannot identify any particular person or business, or where the person concerned has given their consent to be identified.
Unauthorised disclosure of information obtained under this section is a criminal offence, punishable on summary conviction by a fine up to the statutory maximum, or on indictment by imprisonment of up to two years, an unlimited fine, or both.

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