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HMRC internal manual

Information Disclosure Guide

From
HM Revenue & Customs
Updated
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Information disclosure Gateways with other government departments: Environment Agency: Climate Change Levy to the Environment Agency

Which part of HMRC can disclose this information?

Only the teams in areas involved in the administration of Climate Change Levy 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 Climate Change Levy. 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 6 Paragraph 137 Finance Act 2000.

Devolved administrations

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.

Further guidance

For further guidance and assistance generally on confidentiality please contact your Data Guardian.