IDG60252 - Public Interest Disclosures: principles to follow: flowcharts: general instructions process
| Potential item for Disclosure | Decision | Action |
|---|---|---|
| Have you confirmed that a general 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 general instructions may be appropriate. Return to flow chart 1 (IDG60251). |
| Yes | ||
| Is the disclosure necessary to serve the public interest? For guidance on applying this test, see IDG60100 | No | You may not disclose the information. The public interest test has not been satisfied. |
| Yes | ||
| Is the disclosure proportionate, in that the public interest in disclosing the information outweighs the public interest in keeping it confidential? See IDG60220 for guidance on applying this test. | No | You may not disclose the information. Disclosure must be proportionate to the effect sought. |
| Yes | ||
| Has your judgement as to necessity and proportionality been considered and approved by an officer of at least Higher Officer (Band 7/C2) grade? | No | You may not disclose the information. Your decision as to necessity and proportionality must be considered and approved by an officer at a minimum of Higher Officer grade before you may make a disclosure. |
| Yes | ||
| Is your disclosure to an accountancy body which has responsibility for the regulation of members of the accountancy profession? | Yes | You may not disclose the information. You must contact the The Agent Compliance Team who must assess and pass the information before disclosure. Disclosure must also be authorised by 2 Commissioners. |
| 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 Information Policy and Disclosure (see IDG80100) to discuss such disclosures prior to going forward. |
| No | ||
| You may disclose the information, however, you must ensure that the outcomes of the above decisions are recorded, and that the additional record keeping requirements IDG60240 are adhered to. |
NOTE: if in doubt as to the answer to any of these questions, do not assume. Seek guidance from your line manager or from Information Strategy (see IDG80100).