Part 1

Auditors, accounts, directors' liabilities and investigations
Chapter 2

Accounts and reports

Supervision of accounts and reports

Disclosure of information by tax authorities
15A
1
The Commissioners for Her Majesty’s Revenue and Customs may disclose information to a prescribed body for the purposes of its functions.
2
This section applies despite any statutory or other restriction on the disclosure of information.
Provided that, in the case of personal data
... , information is not to be disclosed in contravention of
the data protection legislation
.
3
Information disclosed to a prescribed body under this section—
a
may only be used for the purposes of its functions, and
b
must not be further disclosed except to the person to whom the information relates.
4
A person who contravenes subsection (3) commits an offence unless—
a
the person did not know, and had no reason to suspect, that the information had been disclosed under this section, or
b
the person took all reasonable steps and exercised all due diligence to avoid the commission of the offence.
5
A person guilty of an offence under subsection (4) is liable—
a
on conviction on indictment, to imprisonment for a term not exceeding two years or a fine (or both);
b
on summary conviction—
i
in England and Wales or Scotland, to imprisonment for a term not exceeding twelve months or to a fine not exceeding the statutory maximum (or both);
ii
in Northern Ireland, to imprisonment for a term not exceeding three months, or to a fine not exceeding the statutory maximum (or both).
6
In subsection (5)(b)(i) as it applies in relation to England and Wales
the reference to twelve months is to be read as a reference to the general limit in a magistrates’ court (or to six months in the case of an offence committed before 2 May 2022).
7
Sections 400, 401 and 403 of the Financial Services and Markets Act 2000 (supplementary provisions relating to offences) apply in relation to an offence under this section.
8
In this section—
- “
the data protection legislation
” has the same meaning as in the Data Protection Act 2018 (see section 3 of that Act);
- “
personal data
” has the same meaning as in Parts 5 to 7 of that Act (see section 3(2) and (14) of that Act).
Ss. 15-15E substituted for s. 15 (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), Sch. 1 para. 232(2) (with arts. 6, 11, 12)
Words in s. 15A(2) omitted (25.5.2018) by virtue of Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 101(2)(a) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)
Words in s. 15A(2) substituted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 101(2)(b) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)
S. 15A(8) inserted (25.5.2018) by Data Protection Act 2018 (c. 12), s. 212(1), Sch. 19 para. 101(3) (with ss. 117, 209, 210); S.I. 2018/625, reg. 2(1)(g)
Words in s. 15A(6) substituted (7.2.2023 at 12.00 p.m.) by The Judicial Review and Courts Act 2022 (Magistrates’ Court Sentencing Powers) Regulations 2023 (S.I. 2023/149), regs. 1(2), 12(2)