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HMRC internal manual

Information Disclosure Guide

Information disclosure Gateways with other government departments: Health and Safety Executive (including Health and Safety Commission): requests for information

Please contact Information Strategy if a request for taxpayer confidential information is made citing section 20 Health and Safety at Work Act 1974 or section 48(1) of the same act. The HSE has general powers to obtain information under this section of the Act, but it is not binding on the Crown.

HMRC is therefore unable to provide information under this section.

If the Health and Safety Commission make any requests for information, please contact your Data Guardian.