IDG63000 - Procedure for disclosing to others (government): Environment Agency

Why share information with the Environment Agency?

The Environment Agency is a public body tasked with protecting and improving the air, land and water environment in England and Wales. HMRC often has access to information about individuals and companies which the Environment Agency may require for the performance of its functions.

Ensuring information is shared lawfully

All disclosures of HMRC information must be lawful. See IDG40500 for more information on lawful disclosure as provided by the CRCA.

To be lawful, HMRC may only share information with the Environment Agency through a legal gateway. See IDG44000 for general information about legal gateways. The appropriate legal gateway to use is listed under each type of disclosure to the Environment Agency at IDG63020 to IDG63100.

You must also ensure when passing information to the Environment Agency that you follow the agreed procedure for disclosures. Details are listed under each type of disclosure to the Environment Agency: