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When is HMRC’s duty of confidentiality overridden?

Tori Magill (Good Cop9) examines the legal position concerning the balance between the right to privacy and the needs of HMRC to carry out its functions.

HMRC holds a large amount of information about taxpayers which it must not disclose to third parties unless legally permitted to do so. A balance must be struck between the need to protect the privacy of citizens and the necessity for public authorities such as HMRC to carry out their functions in a fair and efficient way.

That balance is governed by the laws of confidentiality and data protection (remodelled by the right to respect for private life under article 8 of the European Convention on Human Rights) which place limits on the sharing of private data to ensure that any disclosure by a public body is legitimate proportionate and ultimately lawful.

The...

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