To ask the Chancellor of the Exchequer, what guidance his Department has on situations where HMRC discovers a secrecy provision has been violated for one of the UK's tax information exchange agreements; and whether HMRC keeps a record of such violations.

To ask the Chancellor of the Exchequer, how many applications HMRC has received from people asking to redact their information from the UK’s tax information exchange agreements in the last 10 years.

To ask the Chancellor of the Exchequer, whether his Department has made an estimate of the approval rate for (a) individuals and (b) companies that apply to HMRC to have their information redacted from the UK's tax information exchange agreements on human rights grounds.

HMRC takes secrecy provisions of tax information exchange agreements very seriously and has procedures for dealing with any case of actual or suspected violation. Such incidents are very rare. Appropriate action will depend on the facts and circumstances of the case and can include suspension of the relevant tax information exchange agreement.

In the last ten years HMRC has received no applications from individuals or companies asking to redact information on human rights grounds.