Disclosure of information: no legal gateway; lawful disclosure in the public interest
The legislation that applies to this page is as follows:
- Commissioners for Revenue and Customs Act 2005, section 20
HM Revenue & Customs (NMWM02030) has a statutory authority to disclose information in certain prescribed circumstances, where such a disclosure would be in the public interest. This statutory authority:
- replaces all previous arrangements for disclosure in the public interest, and
- covers the disclosure of HM Revenue & Customs information in circumstances where there is no appropriate statutory gateway, but where the public could reasonably expect HM Revenue & Customs to disclose information, for example, in order to meet legitimate public concern, or to prevent harm to the public - so called ‘public interest disclosures’.
A disclosure in the public interest must only be made where no other applicable statutory gateway exists. The authority to make public interest disclosures is narrowly drawn and very specific in what it covers and relates in the main to legacy customs functions. Public interest disclosures may therefore be made only in the limited circumstances set out at IDG60232. Some disclosures concerning public health or public safety may be made in the public interest (NMWM16105).
Consult your People Leader if you are considering disclosing information in the public interest.