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Official guidance
Information Disclosure Guide

IDG55300 · Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017- Contents

  • IDG55310 · Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017 Chapter 1 - Public Service Delivery
  • IDG55320 · Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017 Chapter 1 - Public Service Delivery- Legislation that allows disclosure and territorial extent
  • IDG55330 · Information disclosure Gateways with other government departments:Part 5 of the Digital Economy Act 2017 Chapter 1 - Public Service Delivery- procedure for disclosure
  • IDG55340 · Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017- Chapter 3 (debt)
  • IDG55350 · Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017- chapter 3 (debt)- DEA debt pilots
  • IDG55360 · Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017 - Chapter 3 (Debt) - procedure for disclosure
  • IDG55370 · Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017- Chapter 4 fraud- Information that maybe disclosed
  • IDG55380 · Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017- Chapter 4 fraud- Organisations we can share information with
  • IDG55390 · Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017- Chapter 4 fraud- Legislation that allows disclosure and territorial extent
  • IDG55400 · Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017- DEA Fraud pilots
  • IDG55410 · Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017- Chapter 4 fraud- Procedure for disclosure
  • IDG55420 · Information disclosure Gateways with other government departments- Digital Economy Act 2017-Research (Chapter 5)- Information That is Disclosed
  • IDG55430 · Information disclosure Gateways with other government departments- Digital Economy Act 2017-Research (Chapter 5)- Definition of Research in the public interest
  • IDG55440 · Information disclosure Gateways with other government departments- Digital Economy Act 2017-Research (Chapter 5)- Organisations we can share information with
  • IDG55450 · Information disclosure Gateways with other government departments- Digital Economy Act 2017-Research (Chapter 5)- Legislation that allows disclosure and territorial extent
  • IDG55460 · Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017- Research- Procedure for disclosure
  • IDG55470 · Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017- Chapter 6 Non Identifying Information
  • IDG55480 · Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017- Section 77: Disclosure of employer reference information by the Revenue and Customs
  • IDG55490 · Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017- Chapter 7 Statistics
  • IDG55500 · Information disclosure Gateways with other government departments: the Digital Economy Act 2017- Section 74 disclosure of non identifying information
  1. Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017- Contents
  2. Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017 Chapter 1 - Public Service Delivery- Legislation that allows disclosure and territorial extent

IDG55320 | Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017 Chapter 1 - Public Service Delivery- Legislation that allows disclosure and territorial extent

From HM Revenue & Customs · Information Disclosure Guide

Part 5, Chapter 1 of the Digital Economy Act

  • Public service delivery- Section 35 (1)-(12) allows disclosure of information to improve public service delivery. This extends to England, Wales and Scotland.

  • Gas and Electricity- Section 36 (1)-(11) allows disclosure of information to gas and electricity suppliers. This extends to England, Wales and Scotland.

  • Water and Sewerage - Section 38: (1)-(4) allows disclosure of information to water and sewerage undertakers. This extends to England and Wales.

Section 42 (1- 5) prohibits the onward disclosure of HMRC information under sections 35, 36 or 38 without HMRC’s consent.

The legislation is permissive, even if a legal gateway is in place, HMRC will need to consider cost implications and ensure that the disclosure complies with data protection legislation.

HMRC officials disclosing information must follow the steps set out in the Public Service Delivery Code of Practice https://www.gov.uk/government/publications/digital-economy-act-2017-part-5-codes-of-practice before any information is shared.

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