IDG50000 - Procedure for disclosing to others (non-government): Contents
This is the first of two chapters which explains the procedures 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 IDG50000 before making a disclosure.
This chapter concerns disclosures made to all parties outside HMRC other than Government Departments, Agencies and other public authorities. For disclosures to public organisations, please see IDG60000.
| IDG51000 | Requests from individuals for information about themselves (Subject Access Request - SARs) |
| IDG52000 | Disclosure to customers' representatives |
| IDG52250 | Disclosure when there is ‘power of attorney’ |
| IDG52260 | Disclosure when there is ‘power of attorney’: England and Wales |
| IDG52265 | Disclosure when there is ‘power of attorney’: Scotland |
| IDG52270 | Disclosure when there is ‘power of attorney’: Northern Ireland |
| IDG52500 | Disclosure of customer information in correspondence with Members of Parliament (MPs) |
| IDG53000 | Disclosures in HMRC tribunals / Commissioner’s hearings |
| IDG54000 | Disclosure of information in insolvency cases |
| IDG54500 | Disclosure of information in court proceedings (in which HMRC has no direct involvement but is asked to give evidence) |
