Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what guidance his Department has on situations where HMRC discovers a secrecy provision has been violated for one of the UK's tax information exchange agreements; and whether HMRC keeps a record of such violations.

HMRC takes secrecy provisions of tax information exchange agreements very seriously and has procedures for dealing with any case of actual or suspected violation. Such incidents are very rare. Appropriate action will depend on the facts and circumstances of the case and can include suspension of the relevant tax information exchange agreement.

In the last ten years HMRC has received no applications from individuals or companies asking to redact information on human rights grounds.