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HMRC internal manual

International Exchange of Information Manual

Charities: Human Rights: Checklist for applications for redaction

This checklist is designed for the use of HMRC staff making decisions on applications for redaction from exchange under the Common Reporting Standard on human rights grounds, where the use of the data by the receiving jurisdiction may result in a threat to the human rights of one or more individuals identified in the data. It aims to help you assess the risks to individuals as a result of the exchange of data, and provide an audit trail of the decision. This checklist should ensure that relevant factors have been taken into account, however, it is not exhaustive and you should use the blank space in section E to draw attention to any other relevant facts.