To: Roger Glover <[log in to unmask]>
Cc: [log in to unmask]
From: Terry Street <[log in to unmask]>
Subject: Re: Inland Revenue demands Under Taxes Management Act 1970



Roger
As chair of SOCITM data protection group (SDPG) I have been progressing
this issue with OIC. In particular the fishing by asking for ALL records
not just specific individuals.
THE OIC SAY they are not sure if IR or Customs and Excise have such a
wide legal power. This issue has been running since last year and to day
OIC will not give a date for resolving it.

Adding pressure from your organisation may help.

I have copied you in on latest responses from OIC
and you can see a briefing note I prepared at www.socitm.gov.uk in
February this year
here is the extract of the issue I raised with OIC - followed by most
recent replies
--------------
In addition I would like to raise a specific issue regarding the Inland
Revenue.

This issue has been raised by a member of the Society concerning the
Inland Revenue (IR) requests for information where the IR
claims an exemption to the DPA applies on the basis of s16-s19 of Taxes
Mgt Act 1970 allowing them to obtain not just individual records of
specific cases but also whole data sets. Apparently having worked with
London Boroughs they intend to serve notices on LA's generally.
However, it is at least questionable whether the legal basis that they
are claiming can be stretched to encompass the full range of their
demands.  Indeed, if it can be stretched so far, then section 29 of the
1998 Act probably becomes redundant in its application to the Inland
Revenue.
My concern as Chair is that there is apparently no national guidance on
this issue.

The comments in the draft guidance for local authority DPOs on requests
from IR get close to answering the question, but apparently don't quite
cover it.  This guidance seems to originate from the IDeA, and I wonder
if they have been subject to any (or sufficient) clearance from the
Office of the Data Protection Commissioner.  There may be a risk that
the local government sector is receiving guidance from its responsible
body which may not sufficiently reflect your views - if this should be
the case, it is a recipe for confusion.

Can you advise if you will be involved in providing any more guidance or
expansion of the current draft to address this and other issues for
local government, and if so the timescales and advice on what to do in
the interim?"

If no guidance is planned is it possible to give one-off advice on this
matter. ......

--------------

26th June 2001

Dear Mr Street

Thank you for your e-mail dated June 14th (requesting update as IR had
told one LA OIC was about to issue a directive to provide the
information)

I should start of by saying that we have had a meeting with the Inland
Revenue with regard to the extent and use of the various provisions of
the Taxes Management Act. In short I believe it safe to say that the Act
does provide the Inland Revenue with extensive powers to require local
authorities to provide them with personal data and that the Commissioner
has no issues outstanding with regard to these powers. However we still
have some concerns as to the consistency and method in which IR
Inspectors request the information. We understand that the IR are
themselves preparing an advice sheet for their Inspectors use to ensure
that the Commissioner s concerns are addressed.

It is our intention to use the IR document to formulate an advice note
for local authorities about the issue however to say that   all councils
will shortly receive a directive from the Commissioner&.  is in my
opinion somewhat misleading. The Commissioner does not issue  directives
  and it is not anticipated that an advice note will be ready for issue
until our discussions with the IR have concluded.

I hope that this will suffice to update your members.

Yours sincerely
---------------------------
Attn Terry Street 4/7/01

I regret that the short answer to your question is no, there is no
current time scale at this stage.

The advice will be progressed as soon as is possible.
-------------------------



Regards
In message <[log in to unmask]
ingham.gov.uk>, Roger Glover <[log in to unmask]> writes
>Inland Revenue demands for Housing Benefit information and Payments of NNDR
>by organisations.
>
>1.
>The Inland Revenue (IR)  have demanded information from the Council's
>Benefits system  quoting Section 18 (a) (1) for information on benefits paid
>directly to Landlords but including the beneficiaries identity. They are
>demanding the information for the complete year and on all landlords
>receiving such payments direct for the claimants residing in their premises.
>
>2.
>The IR are also demanding information from the National Non Domestic Rating
>files of the billing and payments made by all organisations in the area over
>the previous two years.
>
>I am aware the IR may have powers to request information on specific cases
>but am concerned at
>have demands for what amounts to complete files.
>
>I have no specific knowledge of The Taxes Management Act 1970 and how this
>somewhat older act may relate to the later provisions of the Data Protection
>Act 1998.
>
>Are the clauses worded in such a manner that they include sufficient
>compulsion to demand disclosure rather than to request it?
>
>a. Have any other Local Authorities received such demands?
>
>b.  Do the sections quoted provide such wide powers to demand information or
>is it merely that the informaton may be requested, ie what is the extent of
>the compulsion powers to force disclosure?
>
>Obviously I am taking steps to find answers, but I am also interested in the
>views of the group, especially other Local Authorities,  and I also wonder
>how wide spread these requests are?
>
>Any comments and advice or furthter information would be most welcome.
>
>Thanks   Roger Glover.
>
>
>
>Please respond to "Data Protection Enquiries". This will ensure that all
>emails are accessable  to Robert Mendonca which may be especially important
>on my non working days.
>
>Only non data protection emails should be addressed directly to my name.
>
>This is aimed at providing you a better service,       Thankyou   Roger
>Glover.
>
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--
Terry Street

--
Terry Street

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