IDG55420 | Information disclosure Gateways with other government departments- Digital Economy Act 2017-Research (Chapter 5)- Information That is Disclosed

The research power allows information to be shared for the purpose of research and sets out a process for ‘de-identifying’ personal information to be shared under the power. Disclosure of information is subject to a Code of Practice. All persons using the research powers must adhere to the standards and principles contained in the Code of Practice.

https://www.gov.uk/government/publications/digital-economy-act-2017-part-5-codes-of-practice/research-code-of-practice-and-accreditation-criteria (link is external)

Information that may be disclosed

Any de-identified information which is held by HMRC for its functions may be shared for the purposes of research which is in the public interest.

Information is de-identified information if:

• it is not, and has never been, identifying information, or

• it has been created by combining identifying information, but is not itself identifying information.

Information is identifying information if it relates to a person whose identity:

• is specified in the information;

• can be deduced from the information, or

• can be deduced from the information taken together with any other information

HMRC officials disclosing information must follow the steps set out in the Research Code of Practice before any information is shared.