IDG62040 - Department for Environment, Food and Rural Affairs: DEFRA require any other type of information

Which part of HMRC can disclose this information?

Former Customs teams working in relevant areas are permitted to disclose this information directly to DEFRA within the guidance below. Please ask your manager if you are unsure whether yours is the relevant business area. This will primarily be teams involved in the Frontiers area.

The purpose for which information may be disclosed

To assist DEFRA in carrying out their functions in respect of their objectives listed in IDG62000.

Information which can be disclosed

Schedule 5, Para. 35 Finance Act 1996: All relevant information for the purpose of assisting DEFRA in the performance of their duties.

Procedure to follow

Only those staff who work in the relevant business areas may make the disclosure, in compliance with the other provisions of this guidance. Please ask your manager if you are unsure whether you work in the relevant business area.

Legislation which allows disclosure

Schedule 5, Para. 35 Finance Act 1996

Devolved administrations

This guidance applies to England and Wales.

In Scotland this guidance applies to the Scottish Executive Environment and Rural Affairs Department.

Further guidance

For further guidance and assistance generally on confidentiality, contact Information Strategy (see IDG90100).

Please refer to the Frontiers Customer Unit intranet site for further details of the additional legislation specific to the operations, regimes, prohibitions and restrictions covered by this business area. Intranet details are found at IDG90150.