IDG52010 - Information disclosure Gateways with other government departments: Health and Safety Executive (including Health and Safety Commission): general

Why share information with the HSE?

The HSE is responsible for the regulation of almost all the risks to health and safety arising from work activity in Great Britain. The HSE is accountable to the Health and Safety Commission. The HSE website can be found at http://www.hse.gov.uk/.

Together these bodies are responsible to the Secretary of State for Work and Pensions (DWP). However the procedure for disclosing to the HSE differs from the procedure for disclosing to the DWP.

Ensuring information is shared lawfully

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

To be lawful, HMRC may only share information with the HSE through a legal gateway. See IDG40320 for general information about what a legal gateway is. The appropriate legal gateway to use is listed under each type of disclosure to the HSE at IDG52020 to IDG52060.

You must also ensure when passing information to the HSE that you follow the agreed procedure for disclosures. Details are listed under each type of disclosure to HSE, being: