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Official guidance
Information Disclosure Guide

IDG60250 · Public Interest Disclosures: principles to follow: flowcharts: contents

  • IDG60251 · Public Interest Disclosures: principles to follow: flowcharts: potential Public Interest Disclosure process
  • IDG60252 · Public Interest Disclosures: principles to follow: flowcharts: general instructions process
  • IDG60253 · Public Interest Disclosures: principles to follow: flowcharts: individual instructions process
  1. Public Interest Disclosures: principles to follow: flowcharts: contents
  2. Public Interest Disclosures: principles to follow: flowcharts: potential Public Interest Disclosure process

IDG60251 | Public Interest Disclosures: principles to follow: flowcharts: potential Public Interest Disclosure process

From HM Revenue & Customs · Information Disclosure Guide

Potential item for disclosureDecisionAction
Is there an appropriate statutory gateway for disclosure?YesPublic interest disclosure is not appropriate - consider using the existing statutory gateway
No
Is the disclosure for one of the purposes set out in the CRCA? These purposes are specified at IDG60220.NoPublic interest disclosure is not appropriate. You must not disclose the information. However, a Grade 7 may consider contacting their Security & Information Business Partner (SIBP) to recommend that Regulations be made to permit such a disclosure in the future. The Security & Information Business Partner (SIBP) will in turn contact the Information Policy and Disclosure Team.
Yes
Is the disclosure covered by a general instruction within IDG60233?NoYou may consider disclosing the information under a specific authorisation from an authorised HMRC officer. Go to flowchart 3 at IDG60253
Yes
You may consider disclosing the information under a general instruction. Go to flowchart 2 at IDG60252.

NOTE: if in doubt as to the answer to any of these questions, do not assume. Seek guidance from your line manager or from your Security & Information Business Partner (SIBP).

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