MLR2R1100 - Introduction: Disclosure of Information

You must not make data available to anyone else, unless you have made certain you have the authority, including legal power, to release it. This includes other government departments and their agencies, local authorities, the Police, and any other public bodies, agents and members of the public.

The principal guidance relating to disclosure of information is contained in the Information Disclosure Guidance (IDG) manual.

The IDG manual deals with the confidentiality rules which apply to HMRC information. You should read and understand the guidance in the manual before making any disclosures of HMRC information

See general guidance in

IDG60000 - Procedure for disclosure of information to other government departments

IDG60150 - Procedure for disclosure of information to enforcement authorities and intelligence agencies

IDG50000 - Procedure for disclosure of information to non- government departments

IDG68250 - Procedure for disclosure of information to Serious Organised Crime Agency