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HMRC internal manual

Information Disclosure Guide

HM Revenue & Customs
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Public Interest Disclosures: principles to follow: disclosure categories: requesting additional disclosure categories

CRCA allows HMRC to add to the existing criteria for making Public Interest Disclosures, by making Regulations. The Commissioners would expect to use this power very infrequently, and it only allows the Commissioners to make Regulations to permit disclosures for the purposes of:

  • preventing or detecting crime;
  • national security;
  • public health or public safety.

You should report to your Data Guardian any circumstance where you think there is a case for extending the Regulations in the way envisaged above. Referrals to consider new Regulations should only be made by a Grade 7 (Band 11/B2) or above, so please route all potential cases through the appropriate Grade 7.