Chapter IDG60233

Published date19 March 2016
Record NumberIDG60233

The general instructions to disclose that have been authorised by the Commissioners are set out on this page. Where a disclosure falls within the terms of one of these general instructions, you must:

  • consider whether the disclosure is necessary to serve the public interest (see IDG60220 for guidance on making this judgement); and
  • whether the disclosure is proportionate to the effect you wish to achieve by making it (see IDG60220 for guidance on making this judgement); and
  • keep a record of key details, as set out at IDG60240.

The judgements above - in effect, final authority to disclose under an existing general instruction - must be made at not less than Higher Officer level.

Note that each general instruction is linked to the appropriate category in Section 20 of CRCA and permits disclosures only within the terms and purposes set out in that category in the legislation (see IDG60232).

Although the general instruction under Section 20(3) (disclosure to professional regulatory bodies) enables disclosure to a body with responsibility for the regulation of members of the tax or accountancy profession, no disclosure may be made without clearance by the ISBC Agent Compliance Team and authorisation by two Deputy Directors.. If you have information that you feel is appropriate for disclosure, you must contact the ISBC Agent Compliance Team (see IDG80100) before taking any further action.

Disclosures to other professional regulatory bodies must not be made without an individual instruction. You must seek guidance from your Data Guardian before making any disclosure under s20(3).

All references to the ‘5x5x5 process’ relate to the completion of the ‘Intelligence Report Form A’ by predecessor Customs and Excise staff primarily working within Criminal Investigation and Intelligence. The form itself is the standard format for disclosure of intelligence in the law enforcement community and is based on the principles for recording and disseminating intelligence as laid out in the Management of Police Information Code of Practice. Further details of the ‘5x5x5 process’ can be found in the Enforcement Handbook

Section 20(2)
Section 20(3)
Section 20(4)
Section 20(5)
Section 20(6)
Section 20(7)

Section 20(2) General Instruction 2.1

DISCLOSURE TO (recipient): the World Customs Organisation, where such disclosure is necessary to fulfil obligations placed upon the Commissioners by the terms of UK membership of and participation in that organisation

DISCLOSURE OF...

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