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HMRC’s sharing of taxpayers’ information

10 October 2018 / Matthew Watkins
Issue: 4667 / Categories: Comment & Analysis
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Confidentiality rules

KEY POINTS

  • HMRC applies a traffic light system to rate the tax behaviour of nominees for honours.
  • The information disclosure guide explains how HMRC should manage taxpayer confidentiality.
  • A memorandum of understanding governs procedures between HMRC and the Cabinet Office.
  • Low threshold needs to be met to justify a Revenue functions test.
  • Challenge HMRC if it appears to be disclosing a client’s information without justification.

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