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HMRC internal manual

Information Disclosure Guide

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.