IHTM09331 | Taxpayer and Third Party (Information) Notices

You need to take particular care when obtaining and using third party information to make sure that confidentiality is preserved. It is important that you know

• when and what information you may ask for

• how to obtain the information

• how to use the information ), and the impact of the Data Protection Act 1998 (IHTM09391) on the collection and use of third party informationThe IHTA information powers have been replaced by FA08/Sch36 (as amended and extended by FA09).

  Further guidance about the use and application of these powers can be found at http://www.hmrc.gov.uk/manuals/chmanual/CH220000.htm and http://www.hmrc.gov.uk/manuals/chmanual/CH20000.htm

A third party may be an individual or a company or organisation, such as a financial institution.