Chapter IDG55470
| Published date | 19 March 2016 |
| Record Number | IDG55470 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
Chapter 6 of the Digital Economy Act enables the disclosure of non-identifying information by HM Revenue and Customs, Revenue Scotland and the Welsh Revenue Authority to any person for reasons of public interest. This allows for a wider role in policy development, beyond the functions of the Revenue Authorities.
Information that can be disclosed
Non identifying information if disclosure is in the public interest
Information is non-identifying information if:
● it is not, and has never been, identifying information, or
● it has been created by combining identifying information, but is not itself identifying information.
Information is identifying information if it relates to a person whose identity:
● is specified in the information,
● can be deduced from the information, or
● can be deduced from the information taken together with any other information.
A public interest disclosure under this provision would normally include things like:
● improving policy making across Government
● delivering better public services
● improving Government transparency
● promoting economic growth
● increasing social mobility
● protecting the environment, and
● promoting public health.
Legislation that allows disclosure
Section 74: Disclosure of non-identifying information by the Revenue and Customs.
HMRC may disclose non-identifying information held in connection with our functions providing an HMRC officer thinks that the disclosure would be in the public interest. For more information please see IDG55500.
Section 75: Disclosure of non-identifying information by the Welsh Revenue
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