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HMRC internal manual

Labour Provider Guidance

Stakeholders: external bodies: disclosure

All information disclosed must be made in a lawful way to those outside HMRC. These specific procedures for disclosure depend on principles and concepts set out in IDG40000. Please read the relevant guidance before making a disclosure.

Disclosure for HMRC’s Functions - guidance can be found at IDG40400

Guidance on disclosures made to all parties outside HMRC which are Government Departments, Agencies and other public authorities (such as the Police, Local Authorities, Trading Standards, SOCA) can be found at IDG50000.

Guidance on disclosures to bodies which are not public organisations can be found at IDG60000.