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Official guidance
Information Disclosure Guide

IDG51300 · Information disclosure Gateways with other government departments: Environment Agency

  • IDG51310 · General
  • IDG51320 · Anti-Terrorism, Crime and Security Act (ATCSA) (criminal matters)
  • IDG51330 · Landfill Tax to the Environment Agency
  • IDG51340 · Climate Change Levy to the Environment Agency
  • IDG51350 · Aggregates Levy to the Environment Agency
  • IDG51360 · The Fluorinated Greenhouse Gases Regulations 2015
  • IDG51370 · Waste Imports and Exports
  1. Information disclosure Gateways with other government departments: Environment Agency: contents
  2. Information disclosure Gateways with other government departments: Environment Agency: general

IDG51310 | Information disclosure Gateways with other government departments: Environment Agency: general

From HM Revenue & Customs · Information Disclosure Guide

Why share information with the Environment Agency?

The Environment Agency is a public body tasked with protecting and improving the air, land and water environment in England and Wales. HMRC often has access to information about individuals and companies which the Environment Agency may require for the performance of its functions.

Ensuring information is shared lawfully

All disclosures of HMRC information must be lawful. See IDG40300 for more information on lawful disclosure as provided by the CRCA.

To be lawful, HMRC may only share information with the Environment Agency through a legal gateway. See IDG40320 for general information about legal gateways. There are legal gateways for disclosures to the Environment Agency at IDG51320 to IDG51360.

You must also ensure when passing information to the Environment Agency that you follow the agreed procedure for disclosures. Details are listed under each type of disclosure to the Environment Agency. There may be other gateways not listed, please refer to your Security and Information Business Partner (SIBP) for advice.

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