RSTP9005 - Core information sharing gateways

RSTPA guidance on the core information sharing gateways which determine that protected taxpayer information can in certain cases be legally disclosed.

We will use, share or disclose PTI in clearly defined circumstances where we are legally required to do so, or are legally permitted and consider that it is proportionate and in the public interest to do so.

Disclosure of PTI is legally permitted under the core information sharing gateways if it is made:

  • with the consent of each person to whom the information relates (this is, for example, the basis for disclosure to agents, MPs and MSPs, to the extent permitted by their client/constituent – we will not disclose PTI to agents, MPs and MSPs without the explicit consent of the taxpayer);
  • in accordance with other information sharing gateways (see RSTP9006);
  • for the purposes of obtaining services in connection with a function of Revenue Scotland. This includes contracts and shared service agreements entered into between us and other public sector bodies or private sector providers;
  • for the purposes of civil proceedings such as proceedings in the Scottish Tribunals;
  • for the purposes of criminal investigations or criminal proceedings or for the purposes of the prevention or detection of crime. This would principally be to Police Scotland and the Crown Office and Procurator Fiscal Service – see RSTP9006 for the separate data gateway concerning the Proceeds of Crime Act 2002);
  • in pursuance of an order of court or tribunal including in cases other than tax appeals; or
  • to a person exercising functions on behalf of us for the purposes of those functions, such as a contractor.

Individuals falling within the final bullet point are treated as relevant officials for the purposes of the obligation of confidentiality in relation to PTI (see RSTP9002).

RSTPA 2014 section 15

This section of guidance is subject to RSTP9007.

Ref ID


Archive Date

Last updated