CH190820 - Publishing details of deliberate tax defaulters: Human Rights Act and Data Protection Act: Introduction

HMRC is satisfied that FA09/S94 fully complies with the requirements of the Human Rights Act 1998 and the Data Protection Act 1998.

»Ê¹ÚÌåÓýapp Human Rights Act 1998 incorporates the provisions of the European Convention on Human Rights (ECHR) into UK law. Articles 6 and 8 of the Convention and Article 1 of the First Protocol safeguard a person’s rights in relation to their tax affairs.

  • Article 6 (the right to a fair trial) does not apply to publishing a person’s details because we cannot publish their details until all appeal rights and processes have been exhausted.
  • Article 8 (the right to respect for private and family life) does apply to publication, see CH190840.
  • Article 1 of the First Protocol entitles every natural or legal person to the peaceful enjoyment of their possessions. »Ê¹ÚÌåÓýapp protection of possessions does not however prevent HMRC from acting proportionately to enforce tax laws or obtain the payment of taxes or other contributions or penalties.

»Ê¹ÚÌåÓýapp Data Protection Act 1998 requires anyone who handles personal information to comply with a number of important principles. It also gives individuals rights over their personal information, see CH190860.