Overview of the Act Confidentiality and wrongful and public interest disclosure (sections 3 and 18 to 23)
14.Section 18 sets out the statutory duty of officers, Commissioners (and others acting on their behalf, and their committees) not to disclose information held by HMRC unless authorised to do so – and sets out the circumstances where disclosure may be allowed. Section 3 provides that Commissioners and officers newly appointed to HMRC shall make a declaration acknowledging this duty.
15.Section 19 makes unauthorised disclosure of information relating to an identifiable person a criminal offence carrying a maximum penalty of imprisonment for up to 2 years and an unlimited fine. This widens the previous criminal offence of unauthorised disclosure of information held in relation to tax and other functions, which did not cover information obtained in the course of Customs’ non-revenue functions.
16.Section 20 introduces a provision enabling the Commissioners to instruct officers to disclose confidential information where it is in the public interest to do so, and sets out the conditions and circumstances under which such disclosures may be made. An affirmative regulation making power is provided enabling Treasury Ministers to respond to changes in circumstances.
17.Section 21 covers the circumstances when Revenue and Customs officials may disclose to a prosecuting authority, for advice or for the commencement of proceedings. Information disclosed in this way is subject to ongoing confidentiality safeguards.
18.Section 22 confirms that nothing in the confidentiality section contravenes the provisions of the Data Protection Act 1998 or the Regulation of Investigatory Powers Act 2000. Similarly, section 23 clarifies the interaction between the confidentiality sections and the Freedom of Information Act 2000.