There are many circumstances in which an Inland Revenue officer may need to make inquiries about a taxpayer, some of whose affairs are dealt with by another office. For example, an officer dealing with a company's tax affairs may need information about individual directors. Or a formal inquiry into a tax return may be carried out at a different office from that which issued the return, depending on the availability of staff.
Staff are prohibited from making inquiries or searching for data about any taxpayer except in the performance of their official duties. But those duties may often take them across the boundaries of different offices.