Legislation – Employment Rights Act 2025
Changes to legislation:
Employment Rights Act 2025, Section 137 is up to date with all changes known to be in force on or before 02 April 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
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Part 5Enforcement of labour market legislation
Disclosure of information
137Restriction on disclosure of HMRC information
(1)
HMRC information may not be disclosed by an enforcing authority without authorisation from the Commissioners for His Majesty’s Revenue and Customs (“the Commissioners”).
(2)
If an enforcing authority has disclosed HMRC information to a person, that person may not further disclose that information without authorisation from the Commissioners.
(3)
(4)
If a person contravenes subsection (1) or (2) by disclosing revenue and customs information relating to a person whose identity—
(a)
is specified in the disclosure, or
(b)
can be deduced from it,
section 19 of the Commissioners for Revenue and Customs Act 2005 (wrongful disclosure) applies in relation to that disclosure as it applies in relation to a disclosure of such information in contravention of section 20(9) of that Act.
(5)
In this section—
“enforcing authority” has the same meaning as in section 135;
“HMRC information” means information disclosed to an enforcing authority under section 135 by the Commissioners or a person acting on behalf of the Commissioners;
“national minimum wage information” means information obtained by an enforcing authority for the purposes of enforcing any provision of the National Minimum Wage Act 1998;
“revenue and customs information relating to a person” has the meaning given by section 19(2) of the Commissioners for Revenue and Customs Act 2005.