51²è¹Ý

Disclosure

INSS requests to HMRC for information, in respect of their director disqualification work, are sent to Debt Management's Enforcement and Insolvency Services (EIS), using standard pro-forma letters. Such requests for information are made by INSS pursuant to an information power contained in s.7(4) of the CDDA, which effectively compels HMRC to provide the information. However, where it is apparent that there has been previous compliance activity, the HMRC officer with knowledge of the case may be contacted, either directly by INSS or by EIS seeking information.

Section 18 of the Commissioners for Revenue & Customs Act 2005 places you under a strict duty not to disclose information held by HMRC in connection with itsÌýfunctions except in certain limited circumstances. Breach of this duty could leave youÌýopen to disciplinary action or prosecution for a criminal offence

Information may therefore only be disclosed to INSS through a legal gateway. The following gateways would normally be appropriate:

• For the purposes of HMRC functions – Section 18 (2)(a)(i) Commissioners for Revenue & Customs Act 2005
• Section 7(4) of the Company Directors Disqualification Act 1986
• Section 241 of the Enterprise Act 2002

The appropriate disclosure route will be checked and verified on referral.

Detailed guidance can be found in the disclosure information noteÌýhere.

The Departments guidance on disclosure can be found in the Information Disclosure Guide. ÌýSpecific insolvency disclosure guidance is detailedÌýhere.

Further information about disclosure to INSS is detailedÌýhere.