Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what HMRC's policy is on commenting on the outcome of tax investigations where a member of the public has publicly referred to the findings.

HMRC cannot comment on the tax affairs of individuals or businesses. This includes confirming or denying whether investigations are taking place or providing details of their outcome. It also includes circumstances where the tax affairs of an individual or business are being commented on in the public domain.

HMRC is a statutory body with statutory functions and a statutory duty of confidentiality which are set out in legislation in the Commissioners for Revenue and Customs Act, (CRCA) 2005. Section 18 of CRCA makes clear that HMRC must not disclose information to anyone, unless they have lawful authority to do so.