HMRC’s duty of confidentiality to taxpayers can be overridden where the law permits disclosure of taxpayer information to third parties. CRCA 2005 s 18(2)(a) is a general provision that allows disclosure for the purposes of an HMRC function. The statute defines HMRC’s primary functions, but seemingly provides discretion that allows HMRC to determine its own ancillary functions. As HMRC evolves so does its functions, but this evolution potentially creates an insufficiency in safeguards and accountability on how HMRC discloses confidential information, particularly in circumstances where the general provision is the only provision that applies to make the disclosure lawful.
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HMRC’s duty of confidentiality to taxpayers can be overridden where the law permits disclosure of taxpayer information to third parties. CRCA 2005 s 18(2)(a) is a general provision that allows disclosure for the purposes of an HMRC function. The statute defines HMRC’s primary functions, but seemingly provides discretion that allows HMRC to determine its own ancillary functions. As HMRC evolves so does its functions, but this evolution potentially creates an insufficiency in safeguards and accountability on how HMRC discloses confidential information, particularly in circumstances where the general provision is the only provision that applies to make the disclosure lawful.
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