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Form EX670 UK: HMRC Disclosure Orders Guide

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Written by Brad Askew Solicitor (non-practising)
Brad is on the roll of solicitors of England & Wales but does not hold a practising certificate and does not provide legal advice.
Updated June 2026 · England & Wales
Tracing someone through the family courts can be one of the harder parts of a financial or child-related application. When a party has gone quiet, moved without notice, or simply cannot be located through the usual channels, the court has a mechanism that allows it to ask HMRC (previously the Inland Revenue) to share what it knows. Form EX670 is the route through which that request is made. This page walks through how the process works in practice, who can make the order, which records can be accessed, and where the completed order needs to be sent. It is aimed at litigants in person, paralegals, and anyone who needs a plain-English overview before taking the next step.

What this document is

Form EX670 is the standard form used by the High Court when it makes a disclosure order directed at HMRC. The order is issued under the inherent jurisdiction of the High Court, which means it sits outside the normal civil procedure rules and relies on the court's broader power to make orders in the interests of justice.

Guidance on how these orders should be handled was issued by the President's Office back in November 2003, and the framework has been used ever since. The purpose is to unlock specific categories of information held by HMRC, typically where a party to family proceedings needs to locate the other party or find out details about a child's carer.

Because this touches on taxpayer confidentiality, the order can only be made by certain judges and must be sent to the correct HMRC department depending on whether the subject is an adult or a child.

How to use this document

  1. Check which judge can make the order. The disclosure order on Form EX670 can only be issued by a High Court judge, a Deputy High Court judge, a section 9 judge sitting in the High Court, or a district judge of the Principal Registry or any District Registry of the Family Division. A circuit judge or district judge sitting outside that framework cannot make the order, so the application may need to be transferred.
  2. Transfer the application if needed. If your application was issued in a court that does not have the power to make an EX670 order, it will need to be moved up to a court that does. The costs of this transfer are treated as costs in the proceedings, which means they fall to be dealt with at the end of the case rather than being a separate up-front expense for the applicant.
  3. Identify the information you actually need. The order can cover records relating to income tax, national insurance contributions, tax credits, child benefit, valuation information used for council tax or rating, and student loan repayment collection. Being precise about which records you need, and why, will help the judge focus the order and reduces the risk of HMRC pushing back on scope.
  4. Send the order to the correct HMRC office. Where the order seeks information about an adult, it should go to HMRC's National Insurance Contributions Office in Newcastle upon Tyne. Where the order relates to a child and you are trying to trace the adult receiving child benefit, it needs to go to the Child Benefit Office's internal security team. Sending it to the wrong address simply delays the process.
  5. Wait for HMRC's response and plan your next move. HMRC will review the order, confirm the records it holds, and provide the information to the court or the applicant as directed. Once you have the disclosure, you can use it to progress the underlying application, whether that is a financial remedy matter, a children matter, or enforcement of an existing order.

Common questions

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Common questions

Q Is HMRC the same body as the Inland Revenue?
The Inland Revenue merged with HM Customs and Excise in 2005 to form HM Revenue and Customs, known as HMRC. The 2003 guidance that sits behind Form EX670 still refers to the Inland Revenue, but in practice the order is now directed at HMRC and the departments that took over those functions. The legal mechanism and the form itself have continued to operate under the new structure.
Q Can a circuit judge make a disclosure order on Form EX670?
No. The order sits within the inherent jurisdiction of the High Court and can only be made by specified judges, namely a High Court judge, a Deputy High Court judge, a section 9 judge, or a district judge of the Principal Registry or a District Registry of the Family Division. If the case is currently before a different judge, it will need to be transferred before the order can be made.
Q What sort of information can the order produce?
Typical categories include income tax records, national insurance contributions, information held by the Tax Credits Office, details from the Child Benefit Office, valuation data used for council tax or business rating, and student loan repayment information. The order is usually drafted narrowly around what is needed for the underlying proceedings, rather than asking HMRC for everything it holds on a person.
Q Who pays for the transfer if the case has to be moved to the right court?
The cost of transferring the case so that an appropriate judge can consider the EX670 application is treated as costs in the proceedings. That means the expense is rolled into the wider costs question at the end of the case rather than being paid up-front by the applicant. The final allocation of those costs will depend on the outcome and the usual costs principles applied by the court.
Q Is this form used in civil cases or only family cases?
In practice, disclosure orders on Form EX670 are most commonly used in family proceedings, particularly where a party or a child's carer needs to be traced. The inherent jurisdiction of the High Court is wide, but the guidance framework around this form and the list of judges who can make the order are heavily rooted in the Family Division. Civil practitioners tend to use other disclosure mechanisms.
Q How long does HMRC take to respond to an EX670 order?
Response times can vary depending on the department involved and how clearly the order has been drafted. There is no fixed statutory timescale, so practitioners generally allow several weeks. Sending the order to the correct address first time, and making sure the information requested is clearly defined, tends to be the quickest route to a useful reply.
Q Can I apply for an EX670 order without a solicitor?
A litigant in person can in principle apply, but because the order must be made by a specific class of judge in the High Court, and because it deals with taxpayer confidentiality, these applications can be procedurally tricky. Many people find it helpful to talk through their situation with someone who understands the framework before issuing, so they know what to expect.
If you're dealing with this kind of situation, speak to an experienced legal adviser who can walk you through it — from £89.

Sources

This guide is based on primary UK law and official guidance.

Brad Askew, Solicitor (non-practising)

Written & reviewed by

Brad Askew Solicitor (non-practising)

Brad is on the roll of solicitors of England & Wales but does not hold a practising certificate and does not provide legal advice. LegalDocuments.co.uk is not a law firm and does not provide regulated legal advice.

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Legal disclaimer
This article is for general information only. It is a tool to help you find your way — not legal advice, and not a substitute for speaking to a qualified adviser about your situation.