IDG50830 - Information disclosure Gateways with other government departments: the Department for Business and Trade (DBT): information about a company’s VAT records
Which part of HMRC can dislcose this information
Only former C&E areas can make these disclosures.
The purpose for which information may be disclosed
To assist DBT in compiling and maintaining a central register of businesses; or for the purpose of any statistical survey conducted by BIS.
Information which can be disclosed
Information concerning VAT numbers and reference numbers for members of a group; names, trading styles and addresses of persons so registered or of members of groups and status and trade classifications of businesses; or actual or estimated value of supplies.
Procedure to follow
Only those staff who work in the relevant business areas may make the disclosure, in compliance with the other provisions of this guidance. Please ask your manager if you are unsure whether you work in the relevant business area. A full audit trail of the disclosure must be kept.
Legislation
Section 91 VAT Act 1994
Devolved administrations
This guidance applies to the whole of the United Kingdom.
Further guidance
If you receive a request for information and are unsure how to proceed, please contact your Security & Information Business Partner (SIBP) for advice.