This article looks in detail at the proposals for reporting members of professional bodies to their body, and highlights the issues involved. There was broad agreement in the first consultation that HMRC should use this power more effectively, so the principle seems to have been accepted.
The tax authority has a statutory authority to lawfully disclose information to a body regulating a profession, in relation to misconduct on the part of a member which relates to an HMRC function. The legislation is in Section 20(3) of the Commissioners for Revenue and Customs Act 2005 (CRCA); in more detail, section 20 sets out powers for public interest disclosures. Information may lawfully be disclosed when
- The disclosure is instructed by the Commissioners (either in gener...