Section 252 | Power to publish information: change of circumstances

(1)Where—

(a)information has been published under section 251 or this section, and

(b)an authorised officer considers that there has been a material change in the circumstances of the tax adviser or (as the case may be) the person mentioned in section 251(3) or (6),

the authorised officer must publish such information about the change as the authorised officer considers appropriate.

(2)Before publishing information under this section, the authorised officer must, so far as is reasonably practicable, notify the tax adviser and (as the case may be) the person mentioned in section 251(3) or (6) of the information that is going to be published and of the expected date of publication.

(3)Where—

(a)information has been published under section 251 or this section on a government website,

(b)the information remains accessible on the website, and

(c)any of the circumstances mentioned in subsection (4) apply,

an authorised officer of HMRC must take steps to remove the information from the website.

(4)The circumstances are that—

(a)the decision mentioned in section 251(1)(a) made in respect of the tax adviser in question has expired or been withdrawn by HMRC;

(b)an authorised officer becomes aware that the tax adviser in question—

(i)has ceased to be a tax adviser for a period of at least five years, or

(ii)has died;

(c)an authorised officer considers that publication of the information is no longer in the public interest.

(5)Information may be published under this section in any manner that the authorised officer considers appropriate.