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, tax, or legal professional body which has responsibility for the regulation of members of the accountancy, tax or legal profession? Or, Is your disclosure to a regulatory body which has responsibility for the regulation of insolvency practitioners? |
Yes |
You may not disclose the information. You must contact the Counter-Avoidance Agent Compliance team who must assess and pass the information before disclosure. Disclosure must also be authorised by two Deputy Directors for the tax and accountancy professions or by a Director and Deputy Director for the legal profession. You may not disclose the information. You must contact HMRC Legal Group's Insolvency Governance and Professionalism Team who will handle the disclosure and seek authorisation from the Deputy Director. |
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. |
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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 team's Security and Information Business Partner.