IDG46451 - Public Interest Disclosure: Flowchart 1 (process) in accessible format

Situation:

You have a potential item for disclosure.

Please ask yourself the following questions.

Is there an appropriate statutory gateway for disclosure?

If the answer is ‘yes’ then a Public Interest disclosure is not appropriate - consider using the existing statutory gateway

If the answer is ‘no’ consider whether the disclosure for one of the 6 purposes set out in the CRC Act? (These purposes are specified at IDG46250).

Is the disclosure for one of the 6 purposes set out in the CRC Act?

If the disclosure is not for one of the 6 purposes set out in the CRC Act then a Public Interest disclosure is not appropriate. You must not disclose the information. However, a Grade 7 (Band 11/B2) may consider contacting the Information Strategy team to recommend that Regulations be made to permit such a disclosure in the future. See IDG90100.

If the disclosure is for one of the 6 purposes set out in the CRC Act then consider whether the disclosure is covered by a general instruction as noted at IDG46300?

Is the disclosure covered by a general instruction as noted at IDG46300?

If the answer is ‘no’ you may consider disclosing the information under a specific authorisation from an authorised HMRC officer. Go to flowchart 3 at IDG46550.

However, if the answer is ‘yes’ you may consider disclosing the information under a general instruction. Go to flowchart 2 at IDG46500. NOTE: if in doubt as to the answer to any of these questions, do not assume. Seek guidance from your line manager or from Information Strategy (seeIDG90100).

See also