Question to the HM Treasury:

To ask the Chancellor of the Exchequer, pursuant to the answer of 5 February 2025 to Question 26828 on Cabinet Office: Revenue and Customs, what the legal basis is to permit the sharing of confidential information on ministers’ tax affairs between (a) Cabinet Office, (b) the Independent Adviser on Ministerial Standards and (c) HM Revenue and Customs.

Data sharing between HMRC and other departments is considered on a case-by-case basis, to comply with HMRC’s obligations under its duty of confidentiality and other information law, including the UK GDPR.

HMRC supports other government departments in their awards and appointments processes by providing advice on potential tax risks, by reference to a low, medium or high rating. HMRC discloses this information as it supports its functions, including the collection and management of tax.

Details of Memoranda of Understanding (“MOU”) HMRC has with other government departments for these purposes can be found here: https://www.gov.uk/government/collections/hmrc-awards-and-appointments. The published MOUs explain the legal basis for disclosure.

The MOUs are clear that data must not be shared other than for the purpose set out in the MOU and that data may only be shared with individuals/teams explicitly named in the MOU.

There is no specific data sharing agreement between HMRC and the Independent Adviser on Ministerial Standards.