What is the duty of confidentiality I owe as an HMRC officer to all HMRC customer information?
The Act that established HMRC made provision for the conduct of all staff in relation to confidentiality. Section 18 of the Commissioners for Revenue and Customs Act 2005 (CRCA) makes it clear that you must not give (‘disclose’) HMRC information to anyone, unless you have lawful authority to do so. This includes other government departments and their agencies, local authorities, the police or any other public bodies. All new staff must sign a declaration of confidentiality upon entering the department. This will be provided in the Manager’s Induction Pack. A copy can also be found at IDG90500. See IDG40500 for the circumstances in which information may be disclosed outside HMRC.