§ Lord Hodgson of Astley Abbottsasked Her Majesty's Government:
Further to the Written Answer by the Lord McIntosh of Haringey on 28 January (WA 50), which laws permit the Inland Revenue to disclose information on an individual's tax affairs; and [HL1094]
On what statutory basis transfer of personal or corporate data takes place from the Inland Revenue to other government departments; and how many such transfers take place each year. [HL1152]
§ Lord McIntosh of HaringeyThe Inland Revenue's statutory duty of confidentiality is in Section 182 of the Finance Act 1989. This prevents it disclosing any information to third parties. There are exceptions in Sections 182(5) and (6) of the Finance Act 1989, which allow disclosure in the following circumstances:
- when the customer has consented, or
- for the purposes of the department's duties, or if authorised by the board or certain other authorities, or
WA 186 - for the purposes of a prosecution in relation to Inland Revenue, or
- following a court order binding on the Crown, or
- in response to a witness summons or subpoena served in legal proceedings, or
- when the department's legal duty to maintain confidentiality is specifically overriden by statute i.e. information gateways.
The Inland Revenue does not keep central records of the number of disclosures it makes.
§ Lord Hodgson of Astley Abbottsasked Her Majesty's Government:
On what grounds decisions are taken to transfer personal or corporate data held by the Inland Revenue to other government departments. [HL1151]
§ Lord McIntosh of HaringeyThe Inland Revenue transfers data to other government departments when the application for such information meets the strict criteria set out in the statutory gateway that allows disclosure to that department.
§ Lord Hodgson of Astley Abbottsasked Her Majesty's Government:
What kinds of personal or corporate data held by the Inland Revenue are transferred to other government departments. [HL1153]
§ Lord McIntosh of HaringeyThe sort of data that the Inland Revenue may transfer to another government department is strictly governed by the statutory gateway relevant to that department. Gateways and the sort of information that may be passed vary from one department to another but may include names, addresses and appropriate financial information.
§ Lord Hodgson of Astley Abbottsasked Her Majesty's Government:
What records are kept of transfers of personal or corporate data to other government departments; and whether the Data Protection Registrar has access to the relevant records. [HL1154]
§ Lord McIntosh of HaringeyThe Inland Revenue does not keep central records of data it transfers to other government departments. In appropriate cases there may be a record of data transferred on an individual's file and this file would be made available to the Information Commissioner should he require it.