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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: The Competition and Markets Authority (CMA): disclosures permitted by the Enterprise Act

Which part of HMRC can disclose this information?

Relevant teams performing former HMCE functions are permitted to disclose this information directly to the Competition and Markets Authority (CMA) (previously the Office of Fair Trading) or Trading Standards within the guidance below. Please ask your manager if you are unsure whether yours is the relevant business area. See IDG40470 for an explanation of what comprises ‘former HMCE functions’.

The purpose for which information may be disclosed

To assist CMA or Trading Standards in carrying out their functions.

Information which can be disclosed

Any information obtained under the Customs and Excise Management Act or the VAT Act.

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 241 and Schedule 15 of the Enterprise Act 2002. This legislation allows disclosure between public authorities if the disclosure is made for a function in the Enterprise Act. Schedules 14 and 15 list enactments which confer functions within the Enterprise Act.

Devolved administrations

This guidance applies to England, Scotland and Wales.

Further guidance

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