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Section 245 Disclosure of informationI1I2I3

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

HMRC may disclose information acquired under, or held in connection with, this Chapter to a person for the purpose of facilitating the exercise by the person of a function relating to the regulation or supervision of—

(a)

tax advisers, or

(b)

the tax system.

(2)

A person to whom HMRC discloses information under this section—

(a)

may use it only for the purpose for which it was disclosed, and

(b)

may not further disclose it without the consent of HMRC (which may be general or specific).

(3)

Where a person contravenes subsection (2)(b) by disclosing information relating to a person whose identity—

(a)

is specified in the disclosure, or

(b)

can be deduced from it,

section 19 of CRCA 2005 (offence of wrongful disclosure) applies in relation to the disclosure as it applies in relation to a disclosure in contravention of section 20(9) of that Act.

(4)

Nothing in this section limits the circumstances in which information may be disclosed under section 18(2) of CRCA 2005 or under any other enactment or rule of law.

Annotations

Commencement

I1

S. 245 not in force at Royal Assent, see s. 249(2)

I2

S. 245 in force at 14.7.2026 for specified purposes by S.I. 2026/807, reg. 3

I3

S. 245 in force at 18.8.2026 for specified purposes by S.I. 2026/807, reg. 4(1)(a) (with reg. 5)