What are the overriding issues I must also consider when making any disclosure?
There is general legislation that protects the privacy of individuals’ information. As well as considering whether a disclosure is made with lawful authority, as outlined above, it is also necessary to consider the following legislation when disclosing HMRC information: Data Protection Act (1998) – This covers the way that personal data (information relating to a living individual) is handled. The Act lays down principles which specify requirements for how personal data is processed and imposes a series of safeguards to protect that data. For example, to be compliant, personal data must be disclosed lawfully and fairly. For more guidance see IDG41400. Human Rights Act (1998) – In its broadest sense, this aims to protect the fundamental rights and freedoms of people. These are expressed in a series of ‘Articles’ and it is the eighth one that is most important in relation to protecting information. This states that everyone has the right to respect for their private and family life, thei
