IDG60000 - Procedure for disclosing to others (government): Contents

This is the second 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 IDG40000 and IDG60000 before making a disclosure.

This chapter concerns disclosures made to all parties outside HMRC which are Government Departments, Agencies and other public authorities. For disclosures to bodies which are not public organisations, please see IDG50000.