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Revenue and Customs: Disclosure of Information

Department for International Trade written question – answered on 14th February 2018.

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Photo of Bill Esterson Bill Esterson Shadow Minister (Business, Energy and Industrial Strategy), Shadow Minister (International Trade)

To ask the Secretary of State for International Trade, pursuant to the Answer of 5 February 2018 to Question 126040 on Revenue and Customs: Disclosure of Information, for what reason a request for information from HMRC must be defined in legislation.

Photo of Graham Stuart Graham Stuart Parliamentary Under-Secretary (Department for International Trade)

Information held by HMRC is subject to strict statutory control under the Commissioners of Revenue and Customs Act 2005 (CRCA). This restricts sharing of information by HMRC to specified purposes. Any request for information from HMRC not already specified in the CRCA 2005 must therefore have a statutory gateway in order to allow HMRC to share that information.

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