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HMRC internal manual

Information Disclosure Guide

Sharing information outside of HMRC: disclosure for HMRC’s functions: disclosing information on HMRC’s employees

As with all information that HMRC holds in connection with its functions, disclosure requires a valid legal basis. Employee information is also subject to the Data Protection Act (see IDG40160) and the Human Rights Act (see IDG40140).

For each disclosure of employee data for the purposes of HMRC’s functions, it is necessary to assess whether the infringement of the employee’s right to privacy is proportionate to the objectives being sought (see IDG40160 and IDG40140 for more guidance on assessing proportionality).

If you need further advice please contact your Data Guardian.