Taxes Consolidation Act 1997 section 872

Use of information relating to other taxes and duties

Section 872 allows Revenue to share and use information obtained in connection with any tax or duty for the purposes of any other tax or duty under their care and management.

• Any information acquired by Revenue in relation to any tax or duty may be used for the purposes of any other tax or duty they manage.
• This applies to information acquired both before and after the passing of the Act.
• For income tax, corporation tax or capital gains tax purposes, Revenue may use or produce in evidence any returns, documents or information lawfully obtained in connection with any other tax or duty.
• The power extends to all returns, correspondence, schedules, accounts, statements and other documents or information to which Revenue officers have, have had, or may have lawful access.