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Chapter NMWM16100

Document Cited authorities 1 Cited in Related
Vincent
Published date16 April 2016
Record NumberNMWM16100
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
Relevant legislation

The legislation that applies to this page is as follows:

General

HM Revenue & Customs (NMWM02030) has a statutory authority to disclose information in certain prescribed circumstances, where such a disclosure would be in the public interest. This statutory authority:

  • replaces all previous arrangements for disclosure in the public interest, and
  • covers the disclosure of HM Revenue & Customs information in circumstances where there is no appropriate statutory gateway, but where the public could reasonably expect HM Revenue & Customs to disclose information, for example, in order to meet legitimate public concern, or to prevent harm to the public - so called ‘public interest disclosures’.

A disclosure in the public interest must only be made where no other...

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