Commentary on Sections Disclosure of Information Section 36:  Disclosure of information by Her Majesty’s Revenue and Customs
353.Section 36 applies to information held by HMRC in connection with its functions relating to income tax.
354.Subsection (2) allows HMRC to disclose certain information relating to GPs and dental practitioners to the persons defined in subsection (3). The information disclosed will be a summary of anonymised information relating to the earnings and expenses of these practitioners and will not extend to other details disclosed to HMRC as part of the tax assessment process such as investment income. Earnings that are identified as unconnected with medical or dental activities will be excluded.
355.Subsection (3) defines those persons to whom HMRC may disclose information covered by this section. Those persons are the Secretary of State, Welsh Ministers, Scottish Ministers, the DHSSPSNI or persons providing services to them or exercising functions on their behalf.
356.Subsection (4) places restrictions on the format of the information disclosed by HMRC. The information must be summarised or presented as a collection of information. It must not be possible to identify, or link the information to, a particular individual.
357.Subsection (5) defines the terms dental practitioner and general medical practitioner for the purpose of this section.