IDG40345 - IDG40345 Disclosure to the Devolved Tax Authorities in Scotland and Wales
IDG40345 Disclosure to the Devolved Tax Authorities in Scotland and Wales
Information may be disclosed to the tax authorities in the Devolved Administrations.
Information may be disclosed to Revenue Scotland in connection with devolved taxes within the meaning of the Scotland Act 1998 (Section 18(2)(i) Commissioners for Revenue and Customs Act 2005)
· Land and Buildings Transaction Tax
· Scottish Landfill Tax
· Scottish Aggregates Tax
· Air Departure Tax
Information may also be disclosed to Revenue Scotland for the purposes of HMRC’s functions. An example is where we believe Revenue Scotland holds information that would assist HMRC with the collection of a non-devolved tax and it is necessary to provide a taxpayer’s name and address to Revenue Scotland in order that they can identify and disclose this information. See IDG40400.
Information may be disclosed to the Welsh Revenue Authority in connection with devolved taxes within the meaning of the Government of Wales Act 2006 (section 18(2)(j) Commissioners for Revenue and Customs Act 2006).
· Land Transaction Tax
· Landfill Disposals Tax
Information may also be disclosed to the Welsh Revenue Authority for the purposes of HMRC’s functions. An example is where we believe the Welsh Revenue Authority holds information that would assist HMRC with the collection of a non-devolved tax and it is necessary to provide a taxpayer’s name and address to the Welsh Revenue Authority in order that they can identify and disclose this information. See IDG40400.
Further information and support can be obtained from the UK and Devolved Governments Team by emailing devolutionteam@hmrc.gov.uk