HL Deb 28 January 2004 vol 656 c50WA
Lord Hodgson of Astley Abbotts

asked Her Majesty's Government:

Under what circumstances the Inland Revenue can lawfully pass on information which it has received in the course of its duties. [HL934]

Lord McIntosh of Haringey

The position under successive governments has been that the law on taxpayer confidentiality allows the Inland Revenue to pass on information outside the department only if it has the individual's consent or the disclosure is otherwise permitted by law.