Revenue Scotland and Tax Powers Act 2014 section 14

Protected taxpayer information

Section 14 defines what constitutes "protected taxpayer information" held by Revenue Scotland, establishing the scope of information that is subject to confidentiality protections.

• Protected taxpayer information is any information about a person that is held by a relevant person in connection with a Revenue Scotland function and by which a person can be identified.
• A person can be identified either because they are named in the information or because their identity can be worked out from the information, whether on its own or combined with other information disclosed by Revenue Scotland.
• Internal administrative arrangements of Revenue Scotland or its delegates are excluded from the definition, even where those arrangements relate to staff, members, or other persons.
• The definition is deliberately broad, covering any information that could lead to the identification of a person, not just information that explicitly names them.