SolvedIDG60253 | Public Interest Disclosures: principles to follow: flowcharts: individual instructions process
From HM Revenue & Customs · Information Disclosure Guide
| Potential Item For Disclosure | Decision | Action |
|---|---|---|
| Have you confirmed that a specific authorisation may be appropriate, using flowchart 1 (IDG60251)? | No | You may not use this flow chart until you have confirmed, using chart 1, that a disclosure under a specific instruction may be appropriate. Return to flowchart 1 (IDG60251) |
| Yes | ||
| Is your disclosure to a regulatory body which has responsibility for the regulation of members of: the accountancy profession, or legal profession, or the insolvency practitioner profession? | Yes | You may not use an individual instruction to disclose the information. Any disclosure must be under the general instruction and assessed and passed by the Counter-Avoidance Agent Compliance team (for accountancy and legal professions) or HMRC Legal Group (for Insolvency Practitioners) before disclosure. |
| No | ||
| Is your disclosure to any other body responsible for the regulation of members of any profession? | Yes | You may not disclose the information. You must contact your Security and Information Business Partner to discuss such disclosures prior to going forward. |
| No | ||
| Log the facts relating to the potential disclosure in accordance with IDG70400 | ||
| Is the disclosure necessary to serve the public interest? For guidance on applying this test, see IDG70150 | No | You may not disclose the information. The public interest test has not been satisfied. |
| Yes | ||
| Is it known precisely what information is to be disclosed, and does that information relate to specified persons, transactions or goods? | No | You may not use a specific instruction to disclose the information. Either the information cannot be disclosed, or you need to speak to your Security and Information Business Partner about approaching the Commissioners for a general instruction. |
| Yes | ||
| Is it known precisely what information is to be disclosed, and does that information relate to specified persons, transactions or goods? | No | You may not use an individual instruction to disclose the information. Either the information cannot be disclosed or you need to speak to your Security and Information Business Partner about approaching the Commissioners for a general instruction. |
| Yes | ||
| Is the disclosure proportionate, in that the public interest in disclosing the information outweighs the public interest in keeping it confidential? See IDG70150 for guidance on applying this test. | No | You may not disclose the information. Disclosure must be proportionate to the effect sought. |
| Yes | ||
| Record the outcomes of these decisions, along with the other information required by IDG60240. Refer the case to a Grade 7 for authorisation. If responsibility for authorising disclosures has been delegated in your business area, refer the case to the appropriate officer. Authorisation may not be delegated below Higher Office level. | ||
| AUTHORISING OFFICER - check the decisions made in relation to flow chart 1 (IDG60251), and the tests described in flow chart 3 (IDG60253). Please refer to the PID guidance at IDG60100. Are you satisfied that the disclosure is (1) not appropriate to a statutory gateway; (2) in accordance with the criteria for PID specified in the CRCA; (3) not covered by a general instruction; (4) necessary to serve the public interest; and (5) proportionate? | No | You may not authorise the disclosure. A disclosure cannot be made if it does not satisfy ALL of these tests. |
| Yes | ||
| AUTHORISING OFFICER - authorise the disclosure, recording your decision in writing, and return the case to the originating officer | Originating officer | You may disclose the information only so far as disclosure has been authorised. Any further disclosure must be reconsidered and referred back to the authorising officer. You must ensure that the record keeping requirements at IDG60240 are adhered to. |
| Authorising officer | ||
| AUTHORISING OFFICER - if this specific disclosure is part of a pattern of disclosures of similar information to the same recipient, consider contacting your Security and Information Business Partner to request a new general instruction. |
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 and Information Business Partner.