IDG50000 - Procedure for disclosing to others (non-government): Contents
This is the first of two chapters which explains the
procedure that staff should follow to disclose information
in a lawful way to those outside HMRC. These
specific procedures for disclosure depend on principles and
concepts set out in
IDG40000. Please read the relevant parts
of
IDG40000andIDG50000 before making a disclosure.
This chapter concerns disclosures made to all parties outside
HMRC other than Government Departments, Agencies and other public
authorities. For disclosures to public organisations, please see
IDG60000.
| IDG51000 | Requests from individuals for information about themselves (Subject Access Request – SARs) |
| IDG52000 | Disclosure to customers' representatives |
| IDG52250 | Disclosure when there is ‘power of attorney’ |
| IDG52260 | Disclosure when there is ‘power of attorney’: England and Wales |
| IDG52265 | Disclosure when there is ‘power of attorney’: Scotland |
| IDG52270 | Disclosure when there is ‘power of attorney’: Northern Ireland |
| IDG52500 | Disclosure of customer information in correspondence with Members of Parliament (MPs) |
| IDG53000 | Disclosures in HMRC tribunals / Commissioner’s hearings |
| IDG54000 | Disclosure of information in insolvency cases |
| IDG54500 | Disclosure of information in court proceedings (in which HMRC has no direct involvement but is asked to give evidence) |
