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HMRC internal manual

Information Disclosure Guide

Updates: Information Disclosure Guide

2016

published amendments

Appendices: contact details
Change of contact in Criminal Taxes unit from Graham Ransom to Gary Forbes

published amendments

Appendices: contact details
Change of contact name for Charities

published amendments

Information disclosure Gateways with other government departments: Legal Aid Agency (formerly Legal Services Commission)
The business area responsible for making disclosures has changed and this is reflected under the heading Procedure to Disclose.

published amendments

Information disclosure Gateways with other government departments: Student Loan Company
Change of business stream making information disclosures.
Appendices: contact details
FOI exemption
Information disclosure Gateways with other government departments: Legal Aid Agency (formerly Legal Services Commission)
Formatting change
FOI exemption
Sharing information outside HMRC: sharing information with courts, tribunals and HMRC appeals: introduction
Change of contact
Sharing information outside of HMRC: legal obligations: lawful disclosure under section 18 CRCA
Change of contact.

published amendments

Confidentiality when dealing with visitors, students and researchers: disclosing to students for research
Change of contact.
Confidentiality when dealing with visitors, students and researchers: visitors to HMRC premises
Change of contact.
Public Interest Disclosures: principles to follow: flowcharts: individual instructions process
Change of contact.
Public Interest Disclosures: principles to follow: flowcharts: potential Public Interest Disclosure process
Change of contact.
Public Interest Disclosures: principles to follow: recording information
Change of contact.
Public Interest Disclosures: principles to follow: disclosure categories: individual instructions
Change of contact.
Public Interest Disclosures: principles to follow: disclosure categories: general instructions
Change of contact.
Public Interest Disclosures: principles to follow: disclosure categories: boundaries to creating categories
Change of contact.
Public Interest Disclosures: principles to follow: disclosure categories: requesting additional disclosure categories
Change of contact.
Public Interest Disclosures: principles to follow: necessity and proportionality
Change of contact.
Public Interest Disclosures: principles to follow: criteria for making public interest disclosures
Change of contact
Information disclosure Gateways with other government departments: Trading Standards (Local Authorities)
Change of contact.
Information disclosure Gateways with other government departments: Student Loan Company
Change of contact
Information disclosure Gateways with other government departments: Scottish Crime and Drugs Enforcement Agency
Change of contact.
Information disclosure Gateways with other government departments: Renewable Fuels Agency
Change of contact.
Information disclosure Gateways with other government departments: Police Complaints Commissioner for Scotland
Change of contact.
Information disclosure Gateways with other government departments: Police: immigration information related to terrorist activities
Contact change.
Information disclosure Gateways with other government departments: Pensions Regulator: all other requests
Change of contact.
Information disclosure Gateways with other government departments: The Parliamentary Ombudsman
Change of contact.
Information disclosure Gateways with other government departments: Office for the Scottish Charity Regulator (OSCR)
Change of contact.
Information disclosure Gateways with other government departments: Office for National Statistics (ONS)
Change of contact.
Information disclosure Gateways with other government departments: Competition and Markets Authority (CMA): consumer safety and the Consumer Protection Act
Change of contact.
Information disclosure Gateways with other government departments: Competition and Markets Authority (CMA): disclosures permitted by the Trade Description Act
Change of contact.
Information disclosure Gateways with other government departments: National Minimum Wage
Change of contact.
Information disclosure Gateways with other government departments: National Crime Agency (formerly Serious Organised Crime Agency (SOCA)
Change of contact.
Information disclosure Gateways with other government departments: Ministry of Defence (MOD)
Change of contact.
Information disclosure Gateways with other government departments: Local Authorities: disclosures to Social Services about children at risk of harm
Change of contact.
Information disclosure Gateways with other government departments: Irish Criminal Assets Bureau
Change of contact.
Information disclosure Gateways with other government departments: Insolvency Service and Redundancy Payment Office
Change of contact.
Information disclosure Gateways with other government departments: Independent Police Complaints Commission (IPCC)
Change of contact
Information disclosure Gateways with other government departments: Home Office
Change of contact.
Information disclosure Gateways with other government departments: HM Treasury (HMT)
Change of contact.
Information disclosure Gateways with other government departments: Health and Safety Executive (including Health and Safety Commission): section 29 (or 35) Data Protection Act 1998
Change of contact.
Information disclosure Gateways with other government departments: Health and Safety Executive (including Health and Safety Commission): Anti-Terrorism Crime and Security Act (ATCSA) 2001
Change of contact.
Information disclosure Gateways with other government departments: Health and Safety Executive (including Health and Safety Commission): National Insurance Contributions, Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay
Change of contact.
Information disclosure Gateways with other government departments: Health and Safety Executive (including Health and Safety Commission): requests for information
Change of contact.
Information disclosure Gateways with other government departments: Health and Safety Executive (including Health and Safety Commission): Customs information about seized goods
Change of contact.
Information disclosure Gateways with other government departments: Government ministers
Change of contact.
Information disclosure Gateways with other government departments: Gangmasters Licensing Authority (GLA)
Change of contact
Information disclosure Gateways with other government departments: Gambling Commission
Change of contact.
Information disclosure Gateways with other government departments: Financial Review Reporting Panel (FRRP)
Change of contact.
Information disclosure Gateways with other government departments: Environment Agency: Aggregates Levy to the Environment Agency
Change of contact.
Information disclosure Gateways with other government departments: Environment Agency: Climate Change Levy to the Environment Agency
Change of contact.
Information disclosure Gateways with other government departments: Environment Agency: Landfill Tax to the Environment Agency
Change of contact.
Information disclosure Gateways with other government departments: Department for Work and Pensions (DWP): spontaneous disclosure
Change of contact.
Information disclosure Gateways with other government departments: Department for Work and Pensions (DWP): requests for VAT information
Change of contact.
Information disclosure Gateways with other government departments: Department for Work and Pensions (DWP): Requests for information regarding persons other than the claimant
Spelling error
Change of contact.
Information disclosure Gateways with other government departments: Department for Work and Pensions (DWP): Tax Credits information
Change of contact.
Information disclosure Gateways with other government departments: Department for Work and Pensions (DWP): income tax information
Change of contact.
Information disclosure Gateways with other government departments: Department for Transport: information from the Freight Targeting System
Change of contact.
Information disclosure Gateways with other government departments: Department for Transport: information relating to marine transport
Change of contact.
Information disclosure Gateways with other government departments: Department for Education
Change of contact.
Information disclosure Gateways with other government departments: Department for Business, Skills and Innovation (BIS): Community Investment Tax Relief (CITR)
New contact.
Information disclosure Gateways with other government departments: Department for Business, Skills and Innovation (BIS): Insolvency Service Disqualification Unit
Change of contact.
Information disclosure Gateways with other government departments: Department for Business, Skills and Innovation (BIS): information about a company’s VAT records
Change of contact
Information disclosure Gateways with other government departments: Department for Business, Skills and Innovation (BIS): information about construction products
Change of contact
Information disclosure Gateways with other government departments: Charity Commission
Change of contact.
Sharing information outside of HMRC: disclosure in insolvency cases: pro-active disclosures to a trustee in bankruptcy
Change of contact
Sharing information outside of HMRC: sharing information with courts, tribunals and HMRC appeals: witness summonses and subpoenas (witness citation In Scotland)
Change of contact

published amendments

Confidentiality when dealing with the customer: disclosure to companies: business partnerships
Type correction.
Information disclosure Gateways with other government departments: National Crime Agency (formerly Serious Organised Crime Agency (SOCA)
Change of contact.
Sharing information outside of HMRC: disclosure for HMRC’s functions: verifying information
Change of contact.
Sharing information outside of HMRC: disclosure for HMRC’s functions: disclosing information that relates to identifiable individuals or legal entities
Change of contact.
Sharing information outside of HMRC: disclosure for HMRC’s functions: general
Change of contact.
Sharing information outside of HMRC: disclosure for HMRC’s functions: disclosing information on HMRC’s employees
Change of contact.
Sharing information outside of HMRC: disclosure for HMRC’s functions: disclosure to the police for health and safety reasons
Change of contact.
Sharing information outside of HMRC: disclosure for HMRC’s functions: disclosure for joint working situations
Change of contact.
Sharing information outside of HMRC: lawful disclosure: legal gateways
Change of contact.
Sharing information outside of HMRC: procedural guidance: Memoranda of Understanding
Deleting outdated text.
Change of contact.
Sharing information outside of HMRC: procedural guidance: witness statements and affidavits
Change of contact.
Sharing information outside of HMRC: procedural guidance: record of disclosure
Change of contact.
Sharing information outside of HMRC: legal obligations: Data Protection Act 1998
Change of contact.
Sharing information outside of HMRC: legal obligations: Freedom of Information Act 2000
Change of contact.
Sharing information outside of HMRC: legal obligations: Human Rights Act 1998
Change of contact
Sharing information outside of HMRC: legal obligations: Criminal Sanction under section 19 CRCA
Change of contact

published amendments

Appendices: contact details
Change of contact details

published amendments

Sharing information outside of HMRC: disclosure for HMRC’s functions: general
Formatting
Formatting.
Sharing information outside of HMRC: procedural guidance: witness statements and affidavits
Change of contact
Sharing information within HMRC
Change of contact

published amendments

Information disclosure Gateways with other government departments: Gangmasters Licensing Authority (GLA)
Legislation inserted.

published amendments

Information disclosure Gateways with other government departments: Irish Criminal Assets Bureau
Spacing issue with text
Additional information added on the process for disclosure and legal basis to disclose.

published amendments

Information disclosure Gateways with other government departments: Department for Business, Skills and Innovation (BIS): Insolvency Service Disqualification Unit
earlier change made to reflect legislation - this is a formatting change
Change of legislation means guidance needs tweaking

published amendments

Information disclosure Gateways with other government departments: Local Authorities: disclosure of Tax Credit information
Amendment to text
Amendment to text
Appendices: contact details
Change of contact details

published amendments

Information disclosure Gateways with other government departments: Local Authorities: disclosures to Social Services about children at risk of harm
Added in a link for signposting to the IDG.
Changes made to body of text.
Information disclosure Gateways with other government departments: Department for Work and Pensions (DWP): Child Benefit information
Change of legal gateway.
Information disclosure Gateways with other government departments: Department for Work and Pensions (DWP): Tax Credits information
Change of legal gateway.
Information disclosure Gateways with other government departments: Local Authorities: general
Changes to the way the information is laid out plus the addition of links to relevant pages of the IDG.
Information disclosure Gateways with other government departments: Department for Work and Pensions (DWP): spontaneous disclosure
Change of legal gateway.

published amendments

Information disclosure Gateways with other government departments: contents
Added 'Prudential Regulation Authority' to IDG51500
Added 'PRA'
Information disclosure gateways with other government departments: Financial Conduct Authority and the Prudential Regulation Authority: contents
Added 'PRA'
Information disclosure gateways with other government departments: Financial Conduct Authority and the Prudential Regulation Authority: information held by HMRC for its functions through Anti-terrorism, Crime and Security Act 2001 (ATCSA)
Spelling error
Added PRA to the text
Information disclosure gateways with other government departments: Financial Conduct Authority and the Prudential Regulation Authority: information held by HMRC in connection with the exercise of former HM Customs and Excise functions
Acronyms explained
Added 'PRA@
Information disclosure gateways with other government departments: Financial Conduct Authority and the Prudential Regulation Authority: information held by HMRC in connection with the exercise of former Inland Revenue functions
Added 'PRA'
Information disclosure gateways with other government departments: Financial Conduct Authority and the Prudential Regulation Authority: general
Amended link
Added link
Change of text
Amended Text
Amended text

published amendments

Information disclosure Gateways with other government departments: Crime Reduction and Safety Partnership
Changes made to text.
Re-write of page to focus on the different legal gateways that might be used when involved in a Crime Reduction and Safety Partnership.

published amendments

Information disclosure Gateways with other government departments: Home Office
Parts of the Home Office have changed their name and the changes reflect the up to date position.
Information disclosure Gateways with other government departments: Crime Reduction and Safety Partnership
Amended URL.
Added URL.
Links added.

published amendments

Information disclosure gateways with other government departments: Financial Conduct Authority and the Prudential Regulation Authority: information held by HMRC in connection with the exercise of former Inland Revenue functions
Amended typo
Information disclosure gateways with other government departments: Financial Conduct Authority and the Prudential Regulation Authority: information held by HMRC in connection with the exercise of former HM Customs and Excise functions
Amended typo

published amendments

Information disclosure Gateways with other government departments: Anti-terrorism, Crime and Security Act 2001 (ATCSA): enforcement procedure for disclosing time critical information or in established joint working situations
Fixed broken link.
Fixed broken link and changed reference from Enforcement Handbook to Criminal Justice Procedure.
Sharing information within HMRC
Added in some punctuation that was missing.

published amendments

Appendices: contact details
Insolvency specialists contact details added
Revision to role title
Information disclosure Gateways with other government departments: Department for Work and Pensions (DWP): NIC, statutory sick pay, or statutory maternity pay information
Change of title

published amendments

Information disclosure Gateways with other government departments: Anti-terrorism, Crime and Security Act 2001 (ATCSA): standard procedure for disclosing any information for criminal purposes
Change of HMRC Team

published amendments

Confidentiality when dealing with the customer: disclosure to agents, representatives and third parties: disclosure with ‘power of attorney’: Scotland
Change of procedure

published amendments

Appendices: contact details
Change of number
Information disclosure Gateways with other government departments: contents
Links to IDG52600 archived

published amendments

Confidentiality when dealing with the customer: disclosure to agents, representatives and third parties: protecting deceased customers: disclosure to personal representative where there is no will
Change of process.
Confidentiality when dealing with the customer: disclosure to agents, representatives and third parties: protecting deceased customers: verifying the identity of personal representatives
Change of process in relating to dealing with a deceased's affairs.
Confidentiality when dealing with the customer: disclosure to agents, representatives and third parties: protecting deceased customers: general
Change of process when dealing with a deceased's affairs.

published amendments

Appendices: contact details
Change of contact details.