Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Information Disclosure Guide

HM Revenue & Customs
, see all updates

Information disclosure Gateways with other government departments: Health and Safety Executive (including Health and Safety Commission): Customs information about seized goods

Which part of HMRC can disclose this information?

Former Customs teams working in relevant areas are permitted to disclose this information directly to the HSE within the guidance below.. Please ask your manager if you are unsure whether yours is the relevant business area.

The purpose for which information may be disclosed

For assisting the HSE in any of its functions, as outlined in the 1974 Health and Safety at Work Act 1974.

Information which can be disclosed

Any Customs information on seized goods, which is relevant information to assist the HSE in its functions.

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.

Legislation which allows disclosure

Section 27A Health and Safety at Work Act, 1974

Devolved administrations

This guidance applies to the whole of the United Kingdom.

Further guidance

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