HICBC

S9A

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The thought occurs to me, if the higher earner in a familly makes more than £50K PA, and their partner claims child benefit, in the event that the higher earner doesn't include the HICBC on their SATR then HMRC will open a S9A enquiry.

Does this not put HMRC in breach of the Official Secrets Act and their own stated confidentiality measures, since they will reveal to the higher earner financial information regarding their partner that, were they to ask HMRC about directly they would not disclose owing to confidentiality.

Replies (7)

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By Tim Vane
03rd Jul 2019 09:17

No.

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Replying to Tim Vane:
By SteveHa
03rd Jul 2019 09:52

How so? If it isn't the taxpayer, then it's their partner. HMRC have given a 3rd party confidential information.

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Replying to SteveHa:
By Tim Vane
04th Jul 2019 08:59

SteLacca wrote:

How so? If it isn't the taxpayer, then it's their partner. HMRC have given a 3rd party confidential information.

The OSA does not apply and they have exemptions from confidentiality to collect tax that may be owed. Move on, nothing to see here.

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Replying to Tim Vane:
By SteveHa
04th Jul 2019 09:54

Tim Vane wrote:

The OSA does not apply and they have exemptions from confidentiality to collect tax that may be owed.

Maybe so. HICBC isn't tax, though, is it?

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Replying to SteveHa:
By Tim Vane
04th Jul 2019 10:08

SteLacca wrote:

Maybe so. HICBC isn't tax, though, is it?

(Sigh!) Give it a rest mate. From the first line of the HICBC legislation:

“A person (P) is liable to a charge to income tax...”

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By Duggimon
03rd Jul 2019 09:54

Well the Official Secrets Act definitely doesn't apply, revealing to someone that their partner, who they live with, is claiming child benefit for their child, who they also live with, is not a damaging revelation, which is required for the act to apply.

It would be more of a GDPR concern, but they have a legal basis for holding and disclosing the information, so they aren't contravening that, and I would imagine that trumps their own stated confidentiality measures too.

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Scooby
By gainsborough
03rd Jul 2019 10:24

I agree but HMRC were challenged about this before and apparently it is covered by CRCA 2005, para 18 (2)(a):
the general rule against disclosing taxpayers' information does not apply if it "is made for the purposes of a function of the Revenue and Customs".

So, okay for them, but not for us!

(Does remind me of a client who wanted everything sent to his work address as he didn't want his spouse to know anything about his financial position or assets!)

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