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HMRC internal manual

National Minimum Wage Manual

Disclosure of information: protecting confidentiality when obtaining information from third parties

Even when obtaining information from a third party, you must be careful of what information you disclose. By signalling that you have a business interest in the information about a certain person, you are making a disclosure about them. Disclosures of this type are permitted on the ground that they are a disclosure for the purposes of HM Revenue & Customs functions.

However, as with any disclosure you must only disclose that information which is necessary to progress your enquiry and no more. You therefore must be sensitive to the fact that you are disclosing confidential information when requesting information from third parties, and only disclose the minimum amount of information you need to.