CRCA allows HMRC to add to the existing criteria for making
public interest disclosures, by making Regulations. The
Commissioners would expect to use this power very infrequently, and
it only allows the Commissioners to make Regulations to permit
disclosures for the purposes of:
You should refer to Information Strategy (see IDG90100) any circumstance where you think there is a case for extending the Regulations in the way envisaged above. Referrals to consider new Regulations should only be made by a Grade 7 (Band 11/B2) or above, so please route all potential cases through the appropriate Grade 7.
| IDG46050 | Public interest disclosures: Introduction |
| IDG46100 | Criteria for making public interest disclosures |
| IDG46150 | Establishing the necessity and proportionality of a disclosure |
| IDG46250 | Annex 1: Description of boundaries within which Commissioners currently permit individual instructions for public interest disclosures under section 20 CRCA |
| IDG46300 | Annex 2: General instructions to disclose |
| IDG46350 | Annex 3: Rules and procedures for issuing individual instructions to disclose |
| IDG46400 | Annex 4: Information to be logged when making public interest disclosures |
| IDG46450 | Flowchart 1: Process |
| IDG46500 | Flowchart 2: General instructions |
| IDG46550 | Flowchart 3: Individual instructions |
