IDG30400 | Confidentiality when dealing with the customer: disclosure to agents, representatives and third parties: contents

The guidance in this chapter is about how HMRC staff should conduct themselves in interactions with the customer, in respect of fulfilling our legal obligations of confidentiality. It is intended to help HMRC staff avoid making an inadvertent disclosure of confidential information in their day-to-day work.

The guidance in this chapter is aimed at all staff. This includes those who have direct interactions with customers, but also those in areas which are not obviously ‘outward-facing’. Any officer in the Department who has any impact on the affairs of a customer must be aware of the key messages of this guidance.