VPDS225000 | Vaping Products Duty and Vaping Duty Stamps: Information sharing and legal gateways: Use of shared information

Where HMRC have provided information to another person, they may only use it for the purpose for which it was originally intended. That person may also not share the information any further without HMRC’s express permission.

If the information is used for a purpose other than it was intended and the person whose identity is specified can be identified from the disclosure, then this is an offence under s.19 CRCA 05.

This ability to disclose information does not interfere with any other legal gateway, information disclosure or sharing powers that may exist elsewhere.