IDG40000 - When we may share information outside of the Department: Contents
This chapter outlines how we can make disclosures in a way that is lawful and proportionate as prescribed by the Commissioners for Revenue and Customs Act 2005, the Human Rights Act, the Freedom of Information Act, and the Data Protection Act.
The chapter also provides an overview of the safeguards and restrictions which we must take account of when making any form of disclosure. You must be aware of these, as failure to comply with them could result in you being subject to criminal sanction.
Sharing information is often beneficial to the Department, other government organisations and our customers, and we do share information where we can. However, we must do so in a way which is in accordance with the requirements which Parliament has placed on our Department.
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Legal obligations on information use imposed by the Commissioners for Revenue and Customs Act 2005
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IDG40500
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Disclosure with lawful authority under the Commissioners for Revenue and Customs Act 2005
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IDG40750
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Criminal sanction for wrongful disclosure
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Legal obligations on information use imposed by other pieces of legislation
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IDG41050
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Human Rights Act 1998 and proportionality
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IDG41200
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Freedom of Information Act 2000
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IDG41400
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Data Protection Act 1998
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General procedural guidance when making any form of disclosure
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IDG42050
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Record keeping when making disclosures
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IDG42200
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Witness statements and affidavits
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IDG42400
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Memoranda of understanding
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Lawful disclosure: Consent
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IDG43000
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Disclosure with the customer's consent
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Lawful disclosure: Legal gateways
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IDG44000
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Disclosing information through legal gateways
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Lawful disclosure: Dealing with Courts of Law
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IDG45050
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Introduction to disclosing information when required by a court
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IDG45100
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Circumstances in which the court may require HMRC information
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IDG45150
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Court orders requiring HMRC to supply information or documents
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IDG45200
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Witness summonses and subpoenas (or witness citation in Scotland)
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IDG45250
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Requests for information made without a formal court order or summons
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Lawful disclosure: Public interest disclosures
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IDG46050
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Introduction
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IDG46100
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Criteria for making public interest disclosures
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IDG46150
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Establishing the necessity and proportionality of a disclosure
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IDG46200
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Securing additional class instructions
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IDG46250
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Annex 1: description of boundaries within which Commissioners currently permit specific instructions for public interest disclosures under section 20 CRCA
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IDG46300
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Annex 2: General instructions to disclose
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IDG46350
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Annex 3: Rules and procedures for issuing individual instructions to disclose
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IDG46400
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Annex 4: information to be logged when making public interest disclosures
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IDG46450
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Flowchart 1: Process
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IDG46500
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Flowchart 2: General instructions
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IDG46550
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Flowchart 3: Specific instructions
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Lawful disclosure: disclosure for functions
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IDG47000
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Disclosure for the purposes of HMRC's functions
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IDG47020
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Disclosing anonymous information for HMRC’s functions
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IDG47100
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Verifying information for the purposes of HMRC’s functions
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Lawful disclosure: joint working
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IDG48000
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Disclosing information in joint working situations
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