IDG42400 - General procedural guidance when making any form of disclosure: Memoranda of understanding

The procedure to take when making certain disclosures may be governed by a formal document called a Memorandum of Understanding.

These memoranda are agreed by HMRC and the body receiving HMRC information. They facilitate the exchange of information between HMRC and others in certain types of disclosure by formalising the exact procedure which the information exchange should follow.

These memoranda are not in themselves gateways as they have no statutory force. However the memoranda may perform a number of useful functions such as:

• confirm the agreed legal understanding of what the lawful authority is for sharing the information (the only permitted lawful authorities are described at IDG40500)
• set out administrative arrangements for the disclosure of information, including commitments to meet the relevant costs, persons involved, timescales, frequency of disclosure etc.
• agree the terms under which the data may be disclosed beyond the receiving body, if at all

It is important to note that some memoranda of understanding may have been created prior to enactment of the CRCA. CRCA has altered some aspects of information law. If you disclose information to someone and have a memorandum of understanding, you may wish to look again the memorandum, particularly to check the agreed legal understanding of the basis for disclosure remains sound. This is particularly important where the basis for disclosure was expressed as ‘public interest’ because all public interest disclosures are now codified (see IDG46050). This means that if a public interest disclosure is not listed at IDG46050 then it will no longer be lawful.

Further guidance

For further guidance and assistance contact KAI Knowledge Resources (see IDG90100).