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HMRC internal manual

Information Disclosure Guide

Information disclosure Gateways with other government departments: Department for Business, Skills and Innovation (BIS): information about construction products

Which part of HMRC can disclose this information?

Only former C&E areas can make these disclosures.

The purpose for which information may be disclosed

To enable BIS enforcement authorities to carry out their regulatory functions; or to ensure the products comply with European Community obligations; or in connection with the investigation of any criminal offence, or for civil or criminal proceedings.

Information which can be disclosed

Any information HMRC holds about imported construction products.

Procedure to follow

Only those staff who work in the relevant business areas may make the disclosure, in compliance with the other provisions of this guidance. Please ask your manager if you are unsure whether you work in the relevant business area.

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Legislation which allows disclosure

Construction Products Regulations 1991 SI 1620/91 (Regulations 24 and 25)

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Devolved administrations

This guidance applies to the whole of the United Kingdom.

In Northern Ireland district councils are included in ‘enforcement authorities’.

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Further guidance

If you receive a request for information and are unsure how to proceed, please contact your Data Guardian for advice.