Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Information Disclosure Guide

From
HM Revenue & Customs
Updated
, see all updates

Public Interest Disclosures: principles to follow: flowcharts: general instructions process

Have you confirmed that a general authorisation may be appropriate, using flowchart 1 (IDG60251)? No You may not use this flow chart until you have confirmed, using chart 1, that a disclosure under general instructions may be appropriate. Return to flow chart 1 (IDG60251).
     
Yes    
Is the disclosure necessary to serve the public interest? For guidance on applying this test, see IDG60100  No You may not disclose the information. The public interest test has not been satisfied.
Yes    
Is the disclosure proportionate, in that the public interest in disclosing the information outweighs the public interest in keeping it confidential? See IDG60220 for guidance on applying this test. No You may not disclose the information. Disclosure must be proportionate to the effect sought.
Yes    
Has your judgement as to necessity and proportionality been considered and approved by an officer of at least Higher Officer (Band 7/C2) grade? No You may not disclose the information. Your decision as to necessity and proportionality must be considered and approved by an officer at a minimum of Higher Officer grade before you may make a disclosure.
Yes    
Is your disclosure to an accountancy body which has responsibility for the regulation of members of the accountancy profession? Yes You may not disclose the information. You must contact the Commissioners’ Advisory Accountant who must assess and pass the information before disclosure. Disclosure must also be authorised by 2 Commissioners.
No    
Is your disclosure to any other body responsible for the regulation of members of any profession? Yes You may not disclose the information. You must contact Information Policy and Disclosure (see IDG80100) to discuss such disclosures prior to going forward.
No    
You may disclose the information, however, you must ensure that the outcomes of the above decisions are recorded, and that the additional record keeping requirements IDG60240 are adhered to.    

NOTE: if in doubt as to the answer to any of these questions, do not assume. Seek guidance from your line manager or from Information Strategy (see IDG80100).