IDG47020 - Disclosing anonymous information for HMRC’s functions
Anonymised information may be lawfully disclosed for the functions of HMRC where:
- all customer details have been fully anonymised so that there is no possibility of anyone deducing who the customer may be, and
- the making of the disclosure is necessary, expedient, incidental or conducive to the exercise of HMRC’s functions.
Even where the information is fully anonymised, disclosure will only be lawful where it supports HMRC’s functions, for example by making HMRC more accountable to the public or by assisting customers.
Where a disclosure of anonymised information is required that has no connection at all with HMRC’s functions then this will not be a valid disclosure for HMRC’s functions and so cannot be made. A different means of lawful authority will need to be sought, generally a legal gateway (see IDG44000).
Examples
Publishing statistics or guidance
In the course of their normal duties, HMRC officers will regularly disclose administrative information (e.g. about HMRC processes) or information drawn from customer data, which has been sufficiently anonymised so that the identity of individuals cannot be deduced.
This includes material published on HMRC’s internet site, general guidance given in telephone conversations, policy issues discussed in meetings with representative bodies, and statistics included in annual reports or published as National Statistics. The identity of the customer cannot be deduced from the information and the disclosure supports the functions of HMRC.
Case studies
Information may also be lawfully disclosed where it is necessary to include specific case details to carry out a function of HMRC, but the customer identity can readily be anonymised. For example, referring to case studies in publicity and guidance material, or providing information to overseas authorities about trends in smuggling.
How to make a lawful disclosure of anonymous information
Interaction with Freedom of Information Act
Where information to be disclosed does not identify any HMRC customers, the Freedom of Information Act 2000 may apply. This requires HMRC to disclose information if a valid FOI request is received which is not subject to any exemptions (see IDG41200). In that case there would not need to be any connection to HMRC’s functions for the disclosure to take place. Seek guidance from HMRC’s Freedom of Information team (see IDG90150).
