This question was answered on 20th October 2014
HM Revenue and Customs (HMRC) is bound by a strict duty of confidentiality, and, under Section 18 (1) Commissioners for Revenue and Customs Act 2005, may not disclose information which is held in connection with its functions. Disclosure of Revenue and Customs information relating to a person whose identity is specified in the disclosure, or can be deduced from it, is an offence under Section 19 (1). This duty of confidentiality prevents HMRC from disclosing details relating to specific individuals.