Consultation - missing taxpayers

Some third parties hold information which would allow HMRC to regain contact with a taxpayer e.g. agents solicitors banks utility companies and accountants. HMRC would like to approach such parties for relevant information on a discretionary rather than automatic basis and only once the normal way of tracing a taxpayer had been exhausted. They estimate such requests would be approximately 5 000 a year.
Many third parties would comply voluntarily but data protection and confidentiality may prevent others from doing so without the protection of a statutory request.
The Department for Work and Pensions has the power to obtain information from certain organisations to combat benefit fraud. It is governed by a code of practice. HMRC suggest that restricting similar powers to certain HMRC officers and publishing an HMRC code of practice would be additional safeguards.

Questions for consultation