# Finance Act 2004, Section 316B: Confidentiality


No duty of confidentiality or other restriction on disclosure (however imposed) prevents the voluntary disclosure by any person to HMRC of information or documents which the person has reasonable grounds for suspecting will assist HMRC in determining whether there has been a breach of any requirement imposed by or under this Part.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/316B (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-316B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.