I11.372 Confidentiality of taxpayer's communications to HMRC
A taxpayer's communications are treated as confidential between HMRC and himself and unless the taxpayer consents to disclosure, or himself requests it, his tax affairs are immune from the enquiries of third parties including other government departments. There are statutory exceptions. In the case of the accounts of deceased persons, one of the executors or such other person who delivered the accounts may give written authority for disclosure. If all such persons are dead, the executors of the last surviving executor may give authority1.
Where, however, production of a taxpayer's documents without his consent is demanded of HMRC and their production is sought to be enforced by court process, for example by subpoena duces tecum, in proceedings to which HMRC are not a party, a claim for immunity may be made. HMRC are only permitted to disclose information in the circumstances set out in the Commissioners for Revenue and Customs Act 2005. Disclosure is only authorised to persons outside HMRC where there are double taxation agreements in existence2. HMRC are however obliged to
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