SCHEDULES
SCHEDULE 25Mutual assistance for recovery of taxes etc
Onward disclosure of information received from HMRC
4
1
A public authority commits an offence if—
a
it discloses relevant information, and
b
the disclosure is not permitted by sub-paragraph (3).
2
“Relevant information” is information that—
a
the public authority has received from HMRC by virtue of paragraph 3, and
b
relates to a person whose identity is specified in the disclosure or can be deduced from it.
3
A disclosure is permitted by this sub-paragraph if it is made—
a
in accordance with paragraph 3,
b
in accordance with another enactment (or an instrument made under an enactment) permitting the disclosure,
c
in pursuance of an order of a court,
d
for the purposes of civil proceedings (whether or not within the United Kingdom),
e
for the purposes of a criminal investigation or criminal proceedings (whether or not within the United Kingdom),
f
with the consent of each person to whom the information relates, or
g
with the consent of the Commissioners.
4
Sub-paragraph (1) applies to each of the following as it applies to a public authority—
a
an employee or agent of the public authority;
b
anyone providing services or exercising functions on behalf of the public authority;
c
anyone authorised by the public authority to receive information on its behalf.
5
1
It is a defence for a person charged with an offence under paragraph 4 to prove that the person reasonably believed—
a
that the disclosure was lawful, or
b
that the information had already and lawfully been made available to the public.
2
A person guilty of an offence under paragraph 4 is liable—
a
on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine, or both;
3
A prosecution for an offence under paragraph 4 may be instituted in England and Wales F1only by or with the consent of the Director of Public Prosecutions.
4
A prosecution for an offence under paragraph 4 may be instituted in Northern Ireland only—
a
by the Commissioners, or
b
with the consent of the Director of Public Prosecutions for Northern Ireland.
5
In the application of this paragraph—
a
in England and Wales, in relation to an offence committed before F22 May 2022, or
b
in Northern Ireland,