Tax Collection and Management (Wales) Act 2016 taxpayer information: Technical guidance

This is additional and complementary to the protections in the Data Protection Act 1998 which are explained in our privacy notice.

The WRA will protect and handle taxpayer information with care. WRA may only use information it has acquired in connection with its functions (subject to any international obligations of the UK that restricts or prohibits the use of information).

Protected taxpayer information (‘PTI’) is information the WRA has (or any person to which the WRA has delegated its functions), which could lead to that person being identified. Information is not ‘PTI’ if it is information about internal administrative arrangements of the WRA or in relation to a member of WRA staff.

There is a statutory obligation for ‘relevant officials’ to treat PTI confidentially. 

Relevant officials include:

• an individual who is (or was) a member of WRA staff, or a member of a WRA committee or sub-committee
• an individual who is (or was) exercising functions or providing services to WRA. This would also include anyone who provides services to any individual to which WRA has delegated functions.

The general rule is that PTI must not be disclosed.

A relevant official may, however, disclose PTI where specifically permitted by law to do so.

WRA will use, share or disclose PTI in clearly defined circumstances where it is legally required or permitted to do so, and where the WRA considers that it is proportionate and in the public interest to do so.

Disclosure is permitted:

• for the purposes of WRA's functions, with the exception of:
  • providing information, advice and assistance to Welsh Ministers on the WRA-collected taxes
  • providing information, advice and assistance to principal councils in relation to Visitor Levy
  • providing Welsh Ministers with information, advice or assistance relating to WRA’s functions as the Welsh Ministers may require
• with the consent of each person to whom the information relates
• for the purposes of obtaining services in connection with a function of WRA. This includes contracts and shared service agreements entered into between WRA and other public sector bodies or private sector providers
• for the purposes of criminal investigations or criminal proceedings or for the purposes of the prevention or detection of crime
• if it is made to a regulatory body in connection with misconduct on the part of a member of a profession that the body regulates
• for the purposes of civil proceedings
• if required by a court or tribunal order
• to a person exercising functions on behalf of the WRA under a statutory delegation for the purposes of carrying out those functions
• where it is required or permitted by legislation
• to HMRC where it would help either WRA or HMRC to carry out its functions
• to Revenue Scotland where it would help either WRA to carry out its functions or Revenue Scotland to collect and manage a Scottish devolved tax

Relevant officials who have access to protected taxpayer information must make a formal declaration acknowledging their obligation of confidentiality. This must happen as soon as possible after their appointment. The format of the declaration will be determined by WRA.

A relevant official commits a criminal offence if they unlawfully disclose PTI.

Someone charged with wrongfully disclosing PTI could use the defence that they reasonably believed the disclosure was permitted. Alternatively, they could claim that the information disclosed had already been lawfully made public. However, the person charged with the offence has the responsibility for proving this.

Examples of other statutory provisions which might prohibit or restrict the use, sharing or disclosure (whichever applies) of PTI information are:

• the Data Protection Act 1998 (for example data protection principle 7 in schedule 1 of the Act, that appropriate technical and organisational measures must be taken to protect all personal data)
• the Human Rights Act 1998
• the EU General Data Protection Regulation (GDPR)

WRA's general function is the collection and management of WRA-collected taxes. 

The WRA-collected taxes are:

• Land Transaction Tax
• Landfill Disposals Tax
• Visitor Levy

WRA has the following particular functions:

• providing to the Welsh Ministers information, advice and assistance relating to WRA-collected taxes
• providing information and assistance relating to WRA-collected taxes to taxpayers, their agents and other persons
• resolving complaints and disputes relating to WRA-collected taxes
• promoting compliance with the law relating to WRA-collected taxes and protecting against tax evasion and tax avoidance in relation to WRA-collected taxes
• providing information, advice and assistance relating to Visitor Levy to principal councils

WRA must provide the Welsh Ministers with such information, advice or assistance relating to its functions as the Welsh Ministers may from time to time require in such form as the Welsh Ministers determine.

In addition to any other powers it has, WRA may do anything which it considers:

• necessary or expedient in connection with the exercise of its functions
• incidental or conducive to the exercise of those functions