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HMRC internal manual

Information Disclosure Guide

HM Revenue & Customs
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Information disclosure Gateways with other government departments: Competition and Markets Authority (CMA): general

Why share information with the Competition and Markets Authority or Trading Standards?

The Competition and Markets Authority (CMA) work to ensure consumers rights are protected and that supplied goods and services meet the require statutory standards. Trading Standards work through local authorities to perform the same functions. Disclosures of information from HMRC to both these organisations are made through the same gateways and using the same procedures.

Ensuring information is shared lawfully

All disclosures of HMRC information must be lawful. Please see IDG40300 for more information on lawful disclosure as provided by the CRCA.

To be lawful, HMRC may only share information with the CMA or Trading Standards through a legal gateway. See IDG40320 for general information about what a legal gateway is. The appropriate legal gateway to use is listed under each type of disclosure to the CMA, or Trading Standards, at IDG53420 to IDG53440.

You must also ensure when passing information to the CMA or Trading Standards that you follow the agreed procedure for disclosures. Details are listed under each type of disclosure to the CMA or Trading Standards.