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HMRC internal manual

National Minimum Wage Manual

Disclosure of information: legal Gateways; request for information from another Government department or public authority, including local authorities

If a request for information is received from another Government department, agency or public authority, the requesting department should state which legal gateway it is that allows for the disclosure of the relevant information to that organisation. Consult your line manager before making any disclosure outside HM Revenue & Customs under a legal gateway.

In some situations requesting authorities may not be aware of the rules governing HM Revenue & Customs (NMWM02030) disclosures or the appropriate gateway or procedure (NMWM16070) to use. In this case you should refer to the relevant section of the manual and the Information Disclosure Guidance as appropriate.

Devolved assemblies

Law or practice may differ across England & Wales, Northern Ireland and Scotland. Where there are differences these will be highlighted in the respective guidance relating to each legal gateway. In the absence of any reference to devolved assemblies assume that the law and procedure applies equally across the whole of the United Kingdom.