Information disclosure Gateways with other government departments: Environment Agency: Landfill Tax to the Environment Agency
Which part of HMRC can disclose this information?
Only the teams in areas involved in the administration of Landfill Tax may disclose this information to the Environment Agency.
The purpose for which information may be disclosed
To assist the Environment Agency in the performance of any of its duties.
Information which can be disclosed
All relevant information that the Environment Agency requires in the performance of any of its duties.
Procedure to follow
Disclosures may be made by only those staff who work in the specialist teams in former C&E areas involved in the administration of Landfill Tax. Disclosures must be made 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.
Legislation which allows disclosure
Schedule 5 Paragraph 35 Finance Act 1996
This guidance applies to England and Wales.
For Northern Ireland, these disclosure provisions apply to the Department of the Environment for Northern Ireland.
For Scotland, these disclosure provisions apply to the Scottish Environment Protection Agency.
For further guidance and assistance generally on confidentiality please contact your Data Guardian.