HMRC must ensure that its use and disclosure of information complies with requirements of section 17 and section 18 of the Commissioners for Revenue and Customs Act 2005. HMRC are also required to comply with the Data Protection Act 1998 and the Human Rights Act 1998 where applicable.
All existing and any planned cross-checking and linking is carried out in accordance with business need and only where it is lawful to do so. This applies whether the processing is within HMRC or involves other Government Departments.