Personal Data (Hansard, 20 February 1990)

§ Mr. Chris Smith
To ask the Chancellor of the Exchequer how many members of staff in the Inland Revenue have been disciplined for breaching internal regulations on the disclosure of personal data within the last five years.
693W

§ Mr. Lilley
During the years 1985 to 1989 inclusive, nine Inland Revenue officers have been formally disciplined for improperly disclosing confidential taxpayer information.

§ Mr. Chris Smith
To ask the Chancellor of the Exchequer if he will set out the procedure within the Inland Revenue for authorising transfers of personal data to other Government Departments; and at what level such decisions are authorised.

§ Mr. Lilley
The Revenue's procedure is to refer all requests for disclosure of personal data to a nominated officer at not less than grade 7 in the Revenue's head office. As regards the arrangements for local exchanges of information between the Revenue and Customs and Excise, I refer the hon. Member to the answer my right hon. Friend the Chief Secretary, then Financial Secretary, gave on 8 March 1988, (Official Report, column 128), to my hon. Friend the Member for Derbyshire, West (Mr. McLoughlin).

Statute Recipient Nature of disclosure

Section 129 Land Registration Act 1925 Land Registry Particulars of land and changes.

Section 9 Charities Act 1960 as amended by Section 33 Finance Act 1986 Charity Commissioners (a) Information to establish charitable status; purpose of the institution and details of the trusts under which it is regulated.

(b)Information on non-charitable activities and non-charitable applications of funds

Section 58 Finance Act 1959 Department of Employment (which is authorised to pass information also to other Departments and various local bodies) Names and addresses of employers operating PAYE schemes. Number of employees in each scheme.

Section 816 Income and Corporation Taxes Act 1988 Foreign treaty partners Details required under dual taxation agreements.

Section 127 Finance Act 1972 Customs and Excise Anything required to assist in performance of Customs and Excise duties.

Section 77 Finance Act 1978 EEC tax authorities Information required by treaty.

Section 1 Tenants' Rights, etc. (Scotland) Act 1980 Secretary of State for Scotland and the Scottish Housing Corporation (a) Information to determine status of housing associations.

(b) Whether charitable exemptions under Section 505(1), Income and Corporation Taxes Act 1988 have been refused.

Section 25 Social Security and Housing Benefit Act 1987 Department of Social Security Information under Schedule E (as for Section 59 Social Security Act 1986).

Section 26 and Schedule 7, Paragraph 12, Finance Act 1982 Department of Environment Information regarding option mortgages.

Section 62 Housing Associations Act 1985 Department of Environment Information to determine whether housing associations qualify for DOE grant in respect of certain tax liabilities.

Section 59 Social Security Act 1986 Department of Social Security (and Department of Employment as their agent for Unemployment Benefits) (a) Information on Schedule E Income Tax and Class I National Insurance Contributions paid.

(b) Dates of start and cessation of businesses chargeable to tax under Case I or II of Schedule D.

Section 8 Parliamentary Commissioner 1967 Parliamentary Commissioner (Administration) Any information required by the Parliamentary Commissioner for the purposes of his investigations.

Section 8 National Audit Act 1983 National Audit Office Any information required for the purposes of National Audit Office's examinations.

694W

§ Mr. Chris Smith
To ask the Chancellor of the Exchequer (1) on what grounds decisions are taken to transfer personal data held by the Inland Revenue to other Government Departments;
(2) on what statutory basis transfers of personal data take place from the Inland Revenue to other Government Departments; and how many such transfers take place each year;
(3) what kind of personal data held by the Inland Revenue, whether on computer or manually, are transferred to other Government Departments;
(4) what records are kept of transfers of personal data from the Inland Revenue to other Government Departments; and whether the Data Protection Registrar has access to the relevant records.

§ Mr. Lilley
Personal data held by the Inland Revenue are not disclosed to other Government Departments except as required by statute. Many routine exchanges of information under statute are made on a day-to-day basis and not recorded for statistical purposes. The legislation under which disclosures to other Government Departments are made is as follows:
695W

Statute Recipient Nature of disclosure

Section 17 Protection Act 1984 Data Protection Registrar or Data Protection Tribunal Any information Data necessary for discharge of their functions under the Act.

§ Mr. Chris Smith
To ask the Chancellor of the Exchequer (1) on what statutory basis transfers of personal data take place from the Inland Revenue to the police; and how many such transfers take place each year;
(2) what kinds of personal data held by the Inland Revenue are transferred to the police; and whether records are kept of such transfers.

§ Mr. Lilley
The Inland Revenue discloses personal information to the police under the following sectionsSection 27, Drug Trafficking Offences Act 1986—Information relevant to investigation of an offence under the Act (by order of Circuit Judge/Sheriff). Section 17, and Schedule 7, Prevention of Terrorism (Temporary Provisions) Act 1989—Information relevant to investigation of offence under the Act (by order of Circuit Judge/Sheriff or Secretary of State for Northern Ireland).
There were 107 disclosures in 1988–89 under the Drug Trafficking Offences Act. The Prevention of Terrorism (Temporary Provisions) Act has only recently come into operation.
In all other cases the Revenue claims immunity from disclosure on grounds of public interest unless the police are acting on the Revenue's behalf or the police inquiries are directly relevant to the investigation of the serious crimes of murder or treason. There is no record of the number of such disclosures.

§ Mr. Chris Smith
To ask the Chancellor of the Exchequer what internal guidelines covering the transfer of personal data to other Government Departments are available to staff in the Inland Revenue; and whether he will place a copy of any such guidelines in the Library.

§ Mr. Lilley
Detailed instructions are incorporated in numerous manuals dealing with each of the Revenue's areas of work. A notice reminding all staff of their personal responsibility was issued recently. A copy has been placed in the Library.

§ Mr. Chris Smith
To ask the Chancellor of the Exchequer what plans exist in the Inland Revenue for the transfer of personal data via the Government data network; and what new procedures have been adopted to prevent unauthorised transfers of such data.

§ Mr. Lilley
The Inland Revenue at present transfers large quantities of personal data over a private network of lines leased from British Telecom. These transfers take place solely between Inland Revenue offices. There are plans to absorb the whole of this existing network into the Government data network and to validate these plans a pilot operation is currently running in the Greater Manchester region. The stringent controls which already exist in the Revenue network to prevent the unauthorised transfer of personal data will remain in force when the network becomes part of the Government data network and no new procedures are envisaged or thought necessary.

§ Mr. Chris Smith
To ask the Chancellor of the Exchequer whether records will be kept of all personal696W data, transferred from the Inland Revenue to other Government Departments via the Government data network.

§ Mr. Lilley
There are no plans to transfer any personal data from the Inland Revenue to other Government Departments via the Government data network.

§ Mr. Chris Smith
To ask the Chancellor of the Exchequer whether the rules governing the transfer of personal data from the Inland Revenue to other Government Departments are the same for data held manually as for data held on computer.

§ Mr. Lilley
Yes.

Statute	Recipient	Nature of disclosure
Section 129 Land Registration Act 1925	Land Registry	Particulars of land and changes.
Section 9 Charities Act 1960 as amended by Section 33 Finance Act 1986	Charity Commissioners	(a) Information to establish charitable status; purpose of the institution and details of the trusts under which it is regulated.
		(b)Information on non-charitable activities and non-charitable applications of funds
Section 58 Finance Act 1959	Department of Employment (which is authorised to pass information also to other Departments and various local bodies)	Names and addresses of employers operating PAYE schemes. Number of employees in each scheme.
Section 816 Income and Corporation Taxes Act 1988	Foreign treaty partners	Details required under dual taxation agreements.
Section 127 Finance Act 1972	Customs and Excise	Anything required to assist in performance of Customs and Excise duties.
Section 77 Finance Act 1978	EEC tax authorities	Information required by treaty.
Section 1 Tenants' Rights, etc. (Scotland) Act 1980	Secretary of State for Scotland and the Scottish Housing Corporation	(a) Information to determine status of housing associations.
		(b) Whether charitable exemptions under Section 505(1), Income and Corporation Taxes Act 1988 have been refused.
Section 25 Social Security and Housing Benefit Act 1987	Department of Social Security	Information under Schedule E (as for Section 59 Social Security Act 1986).
Section 26 and Schedule 7, Paragraph 12, Finance Act 1982	Department of Environment	Information regarding option mortgages.
Section 62 Housing Associations Act 1985	Department of Environment	Information to determine whether housing associations qualify for DOE grant in respect of certain tax liabilities.
Section 59 Social Security Act 1986	Department of Social Security (and Department of Employment as their agent for Unemployment Benefits)	(a) Information on Schedule E Income Tax and Class I National Insurance Contributions paid.
		(b) Dates of start and cessation of businesses chargeable to tax under Case I or II of Schedule D.
Section 8 Parliamentary Commissioner 1967	Parliamentary Commissioner (Administration)	Any information required by the Parliamentary Commissioner for the purposes of his investigations.
Section 8 National Audit Act 1983	National Audit Office	Any information required for the purposes of National Audit Office's examinations.