Your World of Legal Intelligence
 United Kingdom | +44 (0) 20 7284 8080

Chapter IDG60100

Document Cited authorities 2 Cited in Related
Vincent
Published date19 March 2016
Record NumberIDG60100
CourtHM Revenue & Customs

This guidance concerns the disclosure of HMRC information in circumstances where there is no appropriate statutory gateway, but where the public could reasonably expect HMRC to disclose information (for example, in order to meet legitimate public concern, or to prevent harm to the public) - so called ‘public interest disclosures’.

In the past, HM Customs & Excise exercised implied powers to disclose information in the public interest, mostly in the law enforcement area. Those arrangements for public interest disclosures ceased immediately with the formation of HMRC. This guidance sets out the current rules for disclosing in the public interest and must be followed in every case.

Your ability to disclose HMRC information to anyone is restricted by the Commissioners for Revenue and Customs Act 2005 (CRCA). Only by acting in accordance with the provisions of CRCA are you using HMRC information in a lawful way. Sharing information with anyone in a way that is not covered by the CRCA means that you may personally be liable to a criminal sanction (see IDG40130).

HMRC has a statutory authority (at Section 20 of CRCA) to disclose information in certain prescribed circumstances, where such a disclosure would be in the public interest. This statutory authority replaces previous arrangements in HM Customs and Excise for disclosure in the public interest.

The authority to make Public Interest Disclosures is narrowly drawn and very specific in what it covers. Disclosures may only be made in the limited circumstances and to the recipients set out in CRCA, described at IDG60232. It should be noted that such disclosures will be made almost entirely while carrying out former HM Customs and Excise functions - disclosures while carrying out former Inland Revenue functions will be rare. The CRCA authority to make Public Interest Disclosures also requires certain procedural safeguards to provide an audit trail of disclosure and to protect against wrongful disclosure.

Because the limits within which disclosure may be made in the public interest are clearly set out in law, it is...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT