Confidentiality rules
KEY POINTS
- HMRC applies a traffic light system to rate the tax behaviour of nominees for honours.
- The information disclosure guide explains how HMRC should manage taxpayer confidentiality.
- A memorandum of understanding governs procedures between HMRC and the Cabinet Office.
- Low threshold needs to be met to justify a Revenue functions test.
- Challenge HMRC if it appears to be disclosing a client’s information without justification.
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