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Official guidance
Information Disclosure Guide

IDG40300 · Sharing information outside of HMRC: lawful disclosure

  • IDG40310 · With customer's consent
  • IDG40320 · Legal gateways
  • IDG40330 · Court orders
  • IDG40340 · Public interest disclosure
  • IDG40345 · Disclosure to the Devolved Tax Authorities in Scotland and Wales
  1. Sharing information outside of HMRC: contents
  2. Sharing information outside of HMRC: lawful disclosure: contents

IDG40300 | Sharing information outside of HMRC: lawful disclosure: contents

From HM Revenue & Customs · Information Disclosure Guide

All information disclosed outside of HMRC must adhere to the department’s legal obligations (see IDG40100).

There are several methods to share information outside of the department:

Contents5 entries

  1. IDG40310Sharing information outside of HMRC: lawful disclosure: with customer's consent
  2. IDG40320Sharing information outside of HMRC: lawful disclosure: legal gateways
  3. IDG40330Sharing information outside of HMRC: lawful disclosure: court orders
  4. IDG40340Sharing information outside of HMRC: lawful disclosure: Public interest disclosure
  5. IDG40345Disclosure to the Devolved Tax Authorities in Scotland and Wales
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