How can I disclose information outside the Department in a lawful way?
Disclosing information to persons outside of HMRC is only permitted in the circumstances detailed below: For the purposes of HMRC’s functions. An example is where it is necessary to advise a bailiff of a taxpayer’s name and address in order that the bailiff can enforce collection of overdue tax, see IDG47000. Where the person or organisation that the information is about has given their consent, see IDG43000. An example could be a taxpayer who provides authorisation for an agent, accountant or other third party to receive confidential information. Where the duty of confidentiality is specifically overridden by legislation that permits the disclosure of information to a particular third party. These are often known as ‘legal’ or ‘information’ ‘gateways’. See IDG44000. Where HMRC receives a court order that is binding on the Crown which instructs HMRC to disclose information. See IDG45050. Where disclosure is made for the purposes of a prosecution being pursued by HMRC. See IDG67750. Whe
