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HMRC internal manual

Information Disclosure Guide

HM Revenue & Customs
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Sharing information outside of HMRC: disclosure for HMRC’s functions: disclosure to the police for health and safety reasons

If you need to assess the health and safety risks of a visit, investigation or arrest, you may consider whether the police have important information that could inform your risk assessment. For example if your arrest will take place on premises suspected to be connected with firearms, the police may have further information and/or be needed to support your proposed action.

In circumstances where you consider there is a risk that can only be addressed by discussions with the police, then you may inform the police of your proposed actions and the individuals involved in order to inform your risk assessment. You should only disclose the minimum information which is necessary to allow the police to inform your risk assessment, or for the police to provide support for your proposed actions.

Legislation which allows disclosure

Section 18(2)(a) CRCA allows information to be disclosed for the purposes of a function of HMRC. Disclosure to the police to assess the threat to our officers is a disclosure for our functions as an employer. HMRC officers would not be able to undertake their work if the department did not take the appropriate steps to ensure their safety.

Further guidance

Further information on disclosure for functions can be found at IDG40410. HMRC’s information sharing with the police is covered more widely at IDG54000.

Contact your Data Guardian if you have any further queries.