Section 245 | Disclosure of information

(1)HMRC may disclose information acquired under, or held in connection with, this Chapter to a person for the purpose of facilitating the exercise by the person of a function relating to the regulation or supervision of—

(a)tax advisers, or

(b)the tax system.

(2)A person to whom HMRC discloses information under this section—

(a)may use it only for the purpose for which it was disclosed, and

(b)may not further disclose it without the consent of HMRC (which may be general or specific).

(3)Where a person contravenes subsection (2)(b) by disclosing information relating to a person whose identity—

(a)is specified in the disclosure, or

(b)can be deduced from it,

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.

(4)Nothing in this section limits the circumstances in which information may be disclosed under section 18(2) of CRCA 2005 or under any other enactment or rule of law.