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HMRC internal manual

National Minimum Wage Manual

HM Revenue & Customs
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Disclosure of information: Freedom of Information

Relevant legislation

The legislation that applies to this page is as follows:

  • Freedom of Information Act 2000


The Freedom of Information Act requires the HM Revenue & Customs (NMWM02030) to make a special kind of disclosure to those outside the Department when certain information is requested.

It provides a general right of access for the public to information held by public authorities. HM Revenue & Customs is a public authority within the provisions of the Act.

Subject to certain exemptions in the Act, any person who makes a request to the department for information must be informed whether HM Revenue & Customs holds that information, and if so, the information must be communicated to them. Any request from a customer for disclosure of information under the Freedom of Information Act should be sent to your local Freedom of Information representative (NMWM16180).

Please note: the Freedom of Information Act does not set aside HM Revenue & Customs statutory duty of confidentiality and does not allow one customer to obtain information about another. The exemption in section 44 Freedom of Information Act ensures HM Revenue & Customs can withhold information which is covered by our duty of confidentiality (NMWM16020). A customer must never be given information about another customer.