Public Interest Disclosures: principles to follow: flowcharts: potential Public Interest Disclosure process
|Potential item for disclosure|
|Is there an appropriate statutory gateway for disclosure?||Yes||Public interest disclosure is not appropriate - consider using the existing statutory gateway|
|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 Data Guardian to recommend that Regulations be made to permit such a disclosure in the future. The Data Guardian will in turn contact the Information Policy and Disclosure Team.|
|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|
|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 Data Guardian.