IDG46501 - Public interest disclosures: Flowchart 2 - general instructions (accessibility version)

Situation:

You have a potential item for disclosure.

Please ask yourself the following questions:

Have you confirmed that a general authorisation may be appropriate, using flowchart 1 ( IDG46450)?

If the answer is ‘no’ you should not use this flowchart until you have confirmed, using chart 1, that a disclosure under general instructions may be appropriate. Please return to flowchart 1 IDG46450).

If the answer is ‘yes’ ask yourself:

Is the disclosure necessary to serve the public interest?

(For guidance on applying this test, see IDG46150.)

If the answer to this question is ‘no’ and disclosure is contrary to the public interest test set out in IDG46150, you may not disclose the information: the public interest test has not been satisfied.

If the answer to this question is ‘yes’ and disclosure is necessary to serve the public interest, as detailed in IDG46150, then you must ask yourself the following question:

Is the disclosure proportionate, in that the public interest in disclosing the information outweighs the public interest in keeping it confidential?

(See IDG46150 for guidance on applying this test.)

If the answer to this question is ‘no’, that is to say the disclosure is disproportionate as defined in IDG46150, you may not disclose the information. Disclosure must be proportionate to the effect sought.

If the answer to this question is ‘yes’ and the disclosure is proportionate within the criteria noted in IDG46150 , then you must ask yourself the following question:

Has your judgement as to necessity and proportionality been considered and approved by an officer of at least Higher Officer (Band 7/C2) grade?

If not, you may not disclose the information. Your decision as to necessity and proportionality must be considered and approved by an officer at a minimum of Higher Officer grade before you may make a disclosure.

If ‘yes’, and your judgement as to the necessity and proportionality has been considered and approved by an officer of at least Higher Officer (Band 7/C2), then you must ask yourself the following questions:

Is your disclosure to an accountancy body which has responsibility for the regulation of members of the accountancy profession?

If your answer is yes,,you may not disclose the information. You must contact the Commissioners’ Advisory Accountant (see IDG90100) who must assess and pass the information before disclosure. Disclosure must also be authorised by 2 Commissioners.

If your answer is no, you must then ask yourself:

Is your disclosure to any other body responsible for the regulation of members of any profession?

If your answer is yes, you may not disclose the information. You must contact Information Strategy (see IDG90100) to discuss such disclosures prior to going forward.

If your answer is no, you may disclose the information. However, you must ensure that the outcomes of the above decisions are recorded, and that the additional record keeping requirements at IDG46400 are adhered to.

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