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HMRC internal manual

Information Disclosure Guide

Information disclosure Gateways with other government departments: Pensions Regulator: all other requests

Section 88 of the Pensions Act 2004 allows HMRC to disclose to the Pensions Regulator any tax or duty information for the purpose of enabling or assisting the Regulator to discharge its functions.

Only the Pensions Regulator Disclosure Officer in PSS may authorise the disclosure of this information

If an officer from the Pensions Regulator asks you for information, you must pass the request on to the Disclosure Officer in PSS.

Procedure to follow

Please contact the Disclosure Officer in PSS if you receive a request for this information from the Pensions Regulator. See IDG80100 for contact details.

Devolved administrations

This guidance applies to the whole of the United Kingdom.

Further guidance

If you receive a request for information and are unsure how to proceed please contact your Data Guardian.