Office of Public Sector Information
(1) Revenue and Customs officials may not disclose information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs.
(2) But subsection (1) does not apply to a disclosure—
(a) which—
(i) is made for the purposes of a function of the Revenue and Customs, and
(ii) does not contravene any restriction imposed by the Commissioners,
(b) which is made in accordance with section 20 or 21,
(c) which is made for the purposes of civil proceedings (whether or not within the United Kingdom) relating to a matter in respect of which the Revenue and Customs have functions,
(d) which is made for the purposes of a criminal investigation or criminal proceedings (whether or not within the United Kingdom) relating to a matter in respect of which the Revenue and Customs have functions,
(e) which is made in pursuance of an order of a court,
(f) which is made to Her Majesty’s Inspectors of Constabulary, the Scottish inspectors or the Northern Ireland inspectors for the purpose of an inspection by virtue of section 27,
(g) which is made to the Independent Police Complaints Commission, or a person acting on its behalf, for the purpose of the exercise of a function by virtue of section 28, or
(h) which is made with the consent of each person to whom the information relates.
(3) Subsection (1) is subject to any other enactment permitting disclosure.
(4) In this section—
(a) a reference to Revenue and Customs officials is a reference to any person who is or was—
(i) a Commissioner,
(ii) an officer of Revenue and Customs,
(iii) a person acting on behalf of the Commissioners or an officer of Revenue and Customs, or
(iv) a member of a committee established by the Commissioners,
(b) a reference to the Revenue and Customs has the same meaning as in section 17,
(c) a reference to a function of the Revenue and Customs is a reference to a function of—
(i) the Commissioners, or
(ii) an officer of Revenue and Customs,
(d) a reference to the Scottish inspectors or the Northern Ireland inspectors has the same meaning as in section 27, and
(e) a reference to an enactment does not include—
(i) an Act of the Scottish Parliament or an instrument made under such an Act, or
(ii) an Act of the Northern Ireland Assembly or an instrument made under such an Act.
(1) A person commits an offence if he contravenes section 18(1) or 20(9) by disclosing revenue and customs information relating to a person whose identity—
(a) is specified in the disclosure, or
(b) can be deduced from it.
(2) In subsection (1) “revenue and customs information relating to a person” means information about, acquired as a result of, or held in connection with the exercise of a function of the Revenue and Customs (within the meaning given by section 18(4)(c)) in respect of the person; but it does not include information about internal administrative arrangements of Her Majesty’s Revenue and Customs (whether relating to Commissioners, officers or others).
(3) It is a defence for a person charged with an offence under this section of disclosing information to prove that he reasonably believed—
(a) that the disclosure was lawful, or
(b) that the information had already and lawfully been made available to the public.
(4) A person guilty of an offence under this section shall be liable—
(a) on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both, or
(b) on summary conviction, to imprisonment for a term not exceeding 12 months, to a fine not exceeding the statutory maximum or to both.
(5) A prosecution for an offence under this section may be instituted in England and Wales only—
(a) by the Director of Revenue and Customs Prosecutions, or
(b) with the consent of the Director of Public Prosecutions.
(6) A prosecution for an offence under this section may be instituted in Northern Ireland only—
(a) by the Commissioners, or
(b) with the consent of the Director of Public Prosecutions for Northern Ireland.
(7) In the application of this section to Scotland or Northern Ireland the reference in subsection (4)(b) to 12 months shall be taken as a reference to six months.
(8) This section is without prejudice to the pursuit of any remedy or the taking of any action in relation to a contravention of section 18(1) or 20(9) (whether or not this section applies to the contravention).
(1) Disclosure is in accordance with this section (as mentioned in section 18(2)(b)) if—
(a) it is made on the instructions of the Commissioners (which may be general or specific),
(b) it is of a kind—
(i) to which any of subsections (2) to (7) applies, or
(ii) specified in regulations made by the Treasury, and
(c) the Commissioners are satisfied that it is in the public interest.
(2) This subsection applies to a disclosure made—
(a) to a person exercising public functions (whether or not within the United Kingdom),
(b) for the purposes of the prevention or detection of crime, and
(c) in order to comply with an obligation of the United Kingdom, or Her Majesty’s Government, under an international or other agreement relating to the movement of persons, goods or services.
(3) This subsection applies to a disclosure if—
(a) it is made to a body which has responsibility for the regulation of a profession,
(b) it relates to misconduct on the part of a member of the profession, and
(c) the misconduct relates to a function of the Revenue and Customs.
(4) This subsection applies to a disclosure if—
(a) it is made to a constable, and
(b) either—
(i) the constable is exercising functions which relate to the movement of persons or goods into or out of the United Kingdom, or
(ii) the disclosure is made for the purposes of the prevention or detection of crime.
(5) This subsection applies to a disclosure if it is made—
(a) to the National Criminal Intelligence Service, and
(b) for a purpose connected with its functions under section 2(2) of the Police Act 1997 (c. 50) (criminal intelligence).
(6) This subsection applies to a disclosure if it is made—
(a) to a person exercising public functions in relation to public safety or public health, and
(b) for the purposes of those functions.
(7) This subsection applies to a disclosure if it—
(a) is made to the Police Information Technology Organisation for the purpose of enabling information to be entered in a computerised database, and
(b) relates to—
(i) a person suspected of an offence,
(ii) a person arrested for an offence,
(iii) the results of an investigation, or
(iv) anything seized.
(8) Regulations under subsection (1)(b)(ii)—
(a) may specify a kind of disclosure only if the Treasury are satisfied that it relates to—
(i) national security,
(ii) public safety,
(iii) public health, or
(iv) the prevention or detection of crime;
(b) may make provision limiting or restricting the disclosures that may be made in reliance on the regulations; and that provision may, in particular, operate by reference to—
(i) the nature of information,
(ii) the person or class of person to whom the disclosure is made,
(iii) the person or class of person by whom the disclosure is made,
(iv) any other factor, or
(v) a combination of factors;
(c) shall be made by statutory instrument;
(d) may not be made unless a draft has been laid before and approved by resolution of each House of Parliament.
(9) Information disclosed in reliance on this section may not be further disclosed without the consent of the Commissioners (which may be general or specific); (but the Commissioners shall be taken to have consented to further disclosure by use of the computerised database of information disclosed by virtue of subsection (7)).
(1) Disclosure is in accordance with this section (as mentioned in section 18(2)(b)) if made—
(a) to a prosecuting authority, and
(b) for the purpose of enabling the authority—
(i) to consider whether to institute criminal proceedings in respect of a matter considered in the course of an investigation conducted by or on behalf of Her Majesty’s Revenue and Customs, or
(ii) to give advice in connection with a criminal investigation (within the meaning of section 35(5)(b)) or criminal proceedings.
(2) In subsection (1) “prosecuting authority” means—
(a) the Director of Revenue and Customs Prosecutions,
(b) in Scotland, the Lord Advocate or a procurator fiscal, and
(c) in Northern Ireland, the Director of Public Prosecutions for Northern Ireland.
(3) Information disclosed to a prosecuting authority in accordance with this section may not be further disclosed except—
(a) for a purpose connected with the exercise of the prosecuting authority’s functions, or
(b) with the consent of the Commissioners (which may be general or specific).
(4) A person commits an offence if he contravenes subsection (3).
(5) It is a defence for a person charged with an offence under this section to prove that he reasonably believed—
(a) that the disclosure was lawful, or
(b) that the information had already and lawfully been made available to the public.
(6) A person guilty of an offence under this section shall be liable—
(a) on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both, or
(b) on summary conviction, to imprisonment for a term not exceeding 12 months, to a fine not exceeding the statutory maximum or to both.
(7) A prosecution for an offence under this section may be instituted in England and Wales only—
(a) by the Director of Revenue and Customs Prosecutions, or
(b) with the consent of the Director of Public Prosecutions.
(8) A prosecution for an offence under this section may be instituted in Northern Ireland only—
(a) by the Commissioners, or
(b) with the consent of the Director of Public Prosecutions for Northern Ireland.
(9) In the application of this section to Scotland or Northern Ireland the reference in subsection (6)(b) to 12 months shall be taken as a reference to six months.
Nothing in sections 17 to 21 authorises the making of a disclosure which—
(a) contravenes the Data Protection Act 1998 (c. 29), or
(b) is prohibited by Part 1 of the Regulation of Investigatory Powers Act 2000 (c. 23).
(1) Revenue and customs information relating to a person, the disclosure of which is prohibited by section 18(1), is exempt information by virtue of section 44(1)(a) of the Freedom of Information Act 2000 (c. 36) (prohibitions on disclosure) if its disclosure—
(a) would specify the identity of the person to whom the information relates, or
(b) would enable the identity of such a person to be deduced.
(2) Except as specified in subsection (1), information the disclosure of which is prohibited by section 18(1) is not exempt information for the purposes of section 44(1)(a) of the Freedom of Information Act 2000.
(3) In subsection (1) “revenue and customs information relating to a person” has the same meaning as in section 19.
(1) A document that purports to have been issued or signed by or with the authority of the Commissioners—
(a) shall be treated as having been so issued or signed unless the contrary is proved, and
(b) shall be admissible in any legal proceedings.
(2) A document that purports to have been issued by the Commissioners and which certifies any of the matters specified in subsection (3) shall (in addition to the matters provided for by subsection (1)(a) and (b)) be treated as accurate unless the contrary is proved.
(3) The matters mentioned in subsection (2) are—
(a) that a specified person was appointed as a commissioner on a specified date,
(b) that a specified person was appointed as an officer of Revenue and Customs on a specified date,
(c) that at a specified time or for a specified purpose (or both) a function was delegated to a specified Commissioner,
(d) that at a specified time or for a specified purpose (or both) a function was delegated to a specified committee, and
(e) that at a specified time or for a specified purpose (or both) a function was delegated to another specified person.
(4) A photographic or other copy of a document acquired by the Commissioners shall, if certified by them to be an accurate copy, be admissible in any legal proceedings to the same extent as the document itself.
(5) Section 2 of the Documentary Evidence Act 1868 (c. 37) (proof of documents) shall apply to a Revenue and Customs document as it applies in relation to the documents mentioned in that section.
(6) In the application of that section to a Revenue and Customs document the Schedule to that Act shall be treated as if—
(a) the first column contained a reference to the Commissioners, and
(b) the second column contained a reference to a Commissioner or a person acting on his authority.
(7) In this section—
(a) “Revenue and Customs document” means a document issued by or on behalf of the Commissioners, and
(b) a reference to the Commissioners includes a reference to the Commissioners of Inland Revenue and to the Commissioners of Customs and Excise.
(1) An officer of Revenue and Customs or a person authorised by the Commissioners may conduct civil proceedings, in a magistrates' court or in the sheriff court, relating to a function of the Revenue and Customs.
(2) A solicitor member of the Commissioners' staff may act as a solicitor in connection with civil proceedings relating to a function of the Revenue and Customs.
(3) A legally qualified member of the Commissioners' staff may conduct county court proceedings relating to a matter specified in section 7.
(4) A court shall grant any rights of audience necessary to enable a person to exercise a function under this section.
(5) In this section—
(a) a reference to a function of the Revenue and Customs is a reference to a function of—
(i) the Commissioners, or
(ii) an officer of Revenue and Customs,
(b) a reference to civil proceedings is a reference to proceedings other than proceedings in respect of an offence,
(c) a reference to county court proceedings is a reference to civil proceedings in a county court,
(d) the reference to a legally qualified member of the Commissioners' staff is a reference to a member of staff who has been admitted as a solicitor, or called to the Bar, whether or not he holds a practising certificate, and
(e) the reference to a solicitor member of the Commissioners' staff—
(i) except in relation to Scotland, is a reference to a member of staff who has been admitted as a solicitor, whether or not he holds a practising certificate,
(ii) in relation to Scotland, is a reference to a member of staff who has been admitted as a solicitor and who holds a practising certificate.
The Commissioners may pay a reward to a person in return for a service which relates to a function of—
(a) the Commissioners, or
(b) an officer of Revenue and Customs.
(1) The Treasury may make regulations conferring functions on Her Majesty’s Inspectors of Constabulary, the Scottish inspectors or the Northern Ireland inspectors in relation to—
(a) the Commissioners for Her Majesty’s Revenue and Customs, and
(b) officers of Revenue and Customs.
(2) Regulations under subsection (1)—
(a) may —
(i) in relation to Her Majesty’s Inspectors of Constabulary, apply (with or without modification) or make provision similar to any provision of sections 54 to 56 of the Police Act 1996 (c. 16) (inspection);
(ii) in relation to the Scottish inspectors, apply (with or without modification) or make provision similar to any provision of section 33 or 34 of the Police (Scotland) Act 1967 (c. 77) (inspection);
(iii) in relation to the Northern Ireland inspectors, apply (with or without modification) or make provision similar to any provision of section 41 or 42 of the Police (Northern Ireland) Act 1998 (c. 32) (inspection);
(b) may enable a Minister of the Crown or the Commissioners to require an inspection to be carried out;
(c) shall provide for a report of an inspection to be made and, subject to any exceptions required or permitted by the regulations, published;
(d) shall provide for an annual report by Her Majesty’s Inspectors of Constabulary;
(e) may make provision for payment by the Commissioners to or in respect of Her Majesty’s Inspectors of Constabulary, the Scottish inspectors or the Northern Ireland inspectors.
(3) An inspection carried out by virtue of this section may not address a matter of a kind which the Comptroller and Auditor General may examine under section 6 of the National Audit Act 1983 (c. 44).
(4) An inspection carried out by virtue of this section shall be carried out jointly by Her Majesty’s Inspectors of Constabulary and the Scottish inspectors—
(a) if it is carried out wholly in Scotland, or
(b) in a case where it is carried out partly in Scotland, to the extent that it is carried out there.
(5) Regulations under subsection (1)—
(a) shall be made by statutory instrument, and
(b) shall be subject to annulment in pursuance of a resolution of either House of Parliament.
(6) In this section—
(a) “the Scottish inspectors” means the inspectors of constabulary appointed under section 33(1) of the Police (Scotland) Act 1967, and
(b) “the Northern Ireland inspectors” means the inspectors of constabulary appointed under section 41(1) of the Police (Northern Ireland) Act 1998.
(1) The Treasury may make regulations conferring functions on the Independent Police Complaints Commission in relation to—
(a) the Commissioners for Her Majesty’s Revenue and Customs, and
(b) officers of Revenue and Customs.
(2) Regulations under subsection (1)—
(a) may apply (with or without modification) or make provision similar to any provision of or made under Part 2 of the Police Reform Act 2002 (c. 30) (complaints);
(b) may confer on the Independent Police Complaints Commission, or on a person acting on its behalf, a power of a kind conferred by this Act or another enactment on an officer of Revenue and Customs;
(c) may make provision for payment by the Commissioners to or in respect of the Independent Police Complaints Commission.
(3) The Independent Police Complaints Commission and the Parliamentary Commissioner for Administration may disclose information to each other for the purposes of the exercise of a function—
(a) by virtue of this section, or
(b) under the Parliamentary Commissioner Act 1967 (c. 13).
(4) The Independent Police Complaints Commission and the Parliamentary Commissioner for Administration may jointly investigate a matter in relation to which—
(a) the Independent Police Complaints Commission has functions by virtue of this section, and
(b) the Parliamentary Commissioner for Administration has functions by virtue of the Parliamentary Commissioner Act 1967.
(5) Regulations under subsection (1)—
(a) shall be made by statutory instrument, and
(b) shall be subject to annulment in pursuance of a resolution of either House of Parliament.
(6) Regulations under subsection (1) shall relate to the Commissioners or officers of Revenue and Customs only in so far as their functions are exercised in or in relation to England and Wales.
(1) Where Her Majesty’s Inspectors of Constabulary, the Scottish inspectors or the Northern Ireland inspectors obtain information in the course of exercising a function by virtue of section 27—
(a) they may not disclose it without the consent of the Commissioners, and
(b) they may not use it for any purpose other than the exercise of the function by virtue of section 27.
(2) A report of an inspection by virtue of section 27 may not include information relating to a specified person without his consent.
(3) Where the Independent Police Complaints Commission or a person acting on its behalf obtains information from the Commissioners or an officer of Revenue and Customs, or from the Parliamentary Commissioner for Administration, in the course of exercising a function by virtue of section 28—
(a) the Commission or person shall comply with any restriction on disclosure imposed by regulations under that section (and those regulations may, in particular, prohibit disclosure generally or only in specified circumstances or only without the consent of the Commissioners), and
(b) the Commission or person may not use the information for any purpose other than the exercise of the function by virtue of that section.
(4) A person commits an offence if he contravenes a provision of this section.
(5) It is a defence for a person charged with an offence under this section of disclosing or using information to prove that he reasonably believed—
(a) that the disclosure or use was lawful, or
(b) that the information had already and lawfully been made available to the public.
(6) A person guilty of an offence under this section shall be liable—
(a) on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both, or
(b) on summary conviction, to imprisonment for a term not exceeding 12 months, to a fine not exceeding the statutory maximum or to both.
(7) A prosecution for an offence under this section may be instituted in England and Wales only—
(a) by the Director of Revenue and Customs Prosecutions, or
(b) with the consent of the Director of Public Prosecutions.
(8) A prosecution for an offence under this section may be instituted in Northern Ireland only—
(a) by the Commissioners, or
(b) with the consent of the Director of Public Prosecutions for Northern Ireland.
(9) In the application of this section to Scotland or Northern Ireland the reference in subsection (6)(b) to 12 months shall be taken as a reference to six months.
(10) In this section a reference to the Scottish inspectors or the Northern Ireland inspectors has the same meaning as in section 27.
(1) A person commits an offence if he pretends to be a Commissioner or an officer of Revenue and Customs with a view to obtaining—
(a) admission to premises,
(b) information, or
(c) any other benefit.
(2) A person guilty of an offence under this section shall be liable on summary conviction to—
(a) imprisonment for a period not exceeding 51 weeks,
(b) a fine not exceeding level 5 on the standard scale, or
(c) both.
(3) In the application of this section to Scotland or Northern Ireland the reference in subsection (2)(a) to 51 weeks shall be taken as a reference to six months.
(1) A person commits an offence if without reasonable excuse he obstructs—
(a) an officer of Revenue and Customs,
(b) a person acting on behalf of the Commissioners or an officer of Revenue and Customs, or
(c) a person assisting an officer of Revenue and Customs.
(2) A person guilty of an offence under this section shall be liable on summary conviction to—
(a) imprisonment for a period not exceeding 51 weeks,
(b) a fine not exceeding level 3 on the standard scale, or
(c) both.
(3) In the application of this section to Scotland or Northern Ireland the reference in subsection (2)(a) to 51 weeks shall be taken as a reference to six months.
(1) A person commits an offence if he assaults an officer of Revenue and Customs.
(2) A person guilty of an offence under this section shall be liable on summary conviction to—
(a) imprisonment for a period not exceeding 51 weeks,
(b) a fine not exceeding level 5 on the standard scale, or
(c) both.
(3) In the application of this section to Scotland or Northern Ireland the reference in subsection (2)(a) to 51 weeks shall be taken as a reference to six months.
Commissioners for Revenue and Customs Act 2005