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HMRC internal manual

Information Disclosure Guide

HM Revenue & Customs
, see all updates

Information disclosure Gateways with other government departments: Competition and Markets Authority (CMA): consumer safety and the Consumer Protection Act

Which part of HMRC can disclose this information?

Staff exercising HMRC functions in relation to imported goods may disclose information they gather in carrying out those functions directly to persons having certain functions in relation to consumer safety within the guidance below.

The purpose for which information may be disclosed

Information may be disclosed for the purpose of facilitating the exercise by any person of any functions conferred on that person by or under Part II of the Consumer Protection Act 1987, or by or under Part IV of the Act in its application for the purposes of the safety provisions.

Part II of the Consumer Protection Act (section 11) permits safety regulations to be made. Disclosures can be made for the functions which any public body has under safety regulations made using the authority in section 11 of the Consumer Protection Act. If in doubt whether the body you wish to disclose to has functions under such regulations, ask them to clarify which regulations they are acting under and whether those regulations are made under section 11 of the Consumer Protection Act.

Certain items are prohibited from having safety regulations made in respect of them, including drugs, medicinal products, food and crops. As regulations cannot be made under section 11 for the safety of such items, any bodies carrying out functions in relation to their safety are not within the statutory gateway and information cannot be disclosed to them using this method.

Information which can be disclosed

Information obtained or held by HMRC in carrying out functions in relation to imported goods which it is considered appropriate to disclose for the purposes detailed above.

Legislation which allows disclosure

Section 37 Consumer Protection Act 1987

Devolved administrations

This guidance applies to the whole of the United Kingdom.

Further guidance

For guidance on disclosures to Trading Standards see IDG54900.

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