Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what steps he is taking to ensure that sharing of customer information collected by HM Revenue and Customs is subject to appropriate safeguards.

HM Revenue and Customs (HMRC) is bound by a strict duty of confidentiality with respect to all of the information it holds in connection with its functions. This is underpinned by a criminal sanction to protect against the unlawful disclosure of information that identifies a person or through which their identity can be deduced. HMRC officials may share information only in the limited circumstances set out in legislation, which include disclosures for the purposes of HMRC's functions, through specific legislative gateways or with the consent of the subject of the information.

After establishing that there is a valid legal basis to disclose, any disclosures must also be compliant with the Data Protection Act and Human Rights Act. HMRC also operates rigorous and robust security processes and safeguards which are in line with industry best practice. Legislative gateways include restrictions and safeguards to control how information may be used.