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HMRC internal manual

Information Disclosure Guide

Legal obligations: contents

This chapter outlines how we can make disclosures in a way that is lawful and proportionate as prescribed by the Commissioners for Revenue and Customs Act 2005, the Human Rights Act, the Freedom of Information Act, and the Data Protection Act.

The chapter also provides an overview of the safeguards and restrictions which we must take account of when making any form of disclosure. You must be aware of these, as failure to comply with them could result in you being subject to criminal sanction.

Sharing information is often beneficial to the Department, other government organisations and our customers, and we do share information where we can. However, we must do so in a way which is in accordance with the requirements which Parliament has placed on our Department.