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Official guidance
Information Disclosure Guide

IDG40300 · Sharing information outside of HMRC: lawful disclosure

  • IDG40310 · With customer's consent
  • IDG40320 · Legal gateways
  • IDG40330 · Court orders
  • IDG40340 · Public interest disclosure
  • IDG40345 · Disclosure to the Devolved Tax Authorities in Scotland and Wales
  1. Sharing information outside of HMRC: lawful disclosure: contents
  2. Sharing information outside of HMRC: lawful disclosure: court orders

IDG40330 | Sharing information outside of HMRC: lawful disclosure: court orders

From HM Revenue & Customs · Information Disclosure Guide

HMRC can disclose information with courts and court services where there is a legal basis on which to do so. It is important to deal with requests for this information quickly. Please see IDG40500 to establish if there is a legal basis for disclosure and for explanations as to why it is not always possible to disclose requested information.

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