IDG60251 - Public Interest Disclosures: principles to follow: flowcharts: potential Public Interest Disclosure process

Potential item for disclosure

Decision

Action

Is there an appropriate statutory gateway for disclosure?

Yes

Public interest disclosure is not appropriate - consider using the existing statutory gateway

No

 

 

Is the disclosure for one of the purposes set out in the CRCA? These purposes are specified at IDG60220.

No

Public interest disclosure is not appropriate. You must not disclose the information. However, a Grade 7 may consider contacting their Security & Information Business Partner (SIBP) to recommend that Regulations be made to permit such a disclosure in the future. The Security & Information Business Partner (SIBP) will in turn contact the Information Policy and Disclosure Team.

Yes

 

Is the disclosure covered by a general instruction within IDG60233?

No

You may consider disclosing the information under a specific authorisation from an authorised HMRC officer. Go to flowchart 3 at IDG60253

Yes

You may consider disclosing the information under a general instruction. Go to flowchart 2 at IDG60252.

NOTE: if in doubt as to the answer to any of these questions, do not assume. Seek guidance from your line manager or from your Security & Information Business Partner (SIBP).