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Chapter NMWM16120

Document Cited in Related
Vincent
Published date16 April 2016
Record NumberNMWM16120
CourtHM Revenue & Customs

The Data Protection Act (NMWM16110) has implications across many HM Revenue & Customs functions. Detailed guidance on all its implications for HM Revenue & Customs is on the Data Protection Act page. Guidance in this manual and the Information Disclosure Guide is solely concerned with the information sharing provisions of the Data Protection Act. Further information can also be found in the HM Revenue & Customs Information Disclosure Guide.

In terms of the disclosure of personal data there are some key factors to consider:

* disclosure is a form of processing and is therefore covered by the Act
                * disclosure (processing) of personal data must be fair and lawful

The requirement that the processing be fair and lawful means that there must be a legal basis for making the disclosure, for example because the Commissioners for Revenue and Customs Act allows it (NMWM16030), or...

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