Section 61Z2 | Disclosures to liable persons ^F1

(1)Subsection (2) applies where an officer of Revenue and Customs considers that a person is, or may be, jointly and severally liable to pay an amount as a result of this Chapter.^F1

(2)The officer may at any time disclose to the person such information as the officer considers appropriate (whether or not such a disclosure would otherwise be permitted under section 18(2)(a) of CRCA 2005 or any other enactment) for the purposes of informing the person about that liability (“the joint liability”) including—^F1

(a)the identity of any person who is an umbrella company, a purported umbrella company or the worker in relation to the arrangements to which the joint liability relates, and^F1

(b)information about the nature and extent of the liability of an umbrella company or a purported umbrella company that (by virtue of this Chapter) results, or may result, in the joint liability.^F1

(3)Information disclosed in reliance on subsection (2) may not be further disclosed without the consent of the Commissioners for His Majesty’s Revenue and Customs (which may be general or specific).^F1

(4)Where a person contravenes subsection (3) by disclosing information relating to a person whose identity—^F1

(a)is specified in the disclosure, or^F1

(b)can be deduced from it,^F1

section 19 of CRCA 2005 (offence of wrongful disclosure) applies in relation to the disclosure as it applies in relation to a disclosure in contravention of section 20(9) of that Act.

(5)In this section “CRCA 2005” means the Commissioners for Revenue and Customs Act 2005.^F1