IDG55450 - Information disclosure Gateways with other government departments- Digital Economy Act 2017-Research (Chapter 5)- Legislation that allows disclosure and territorial extent

With regard to , the research powers apply to England, Wales, Scotland and Northern Ireland.

The legislation is permissive. Even if a legal gateway is in place, HMRC will need to consider cost implications and ensure that the disclosure complies with data protection legislation.

Section 64 (1) allows public authorities to disclose information held in connection with the authority바카라 사이트™s functions to another person for the purposes of research which is being or is to be carried out.

Section 64 (2- 10) prohibits the disclosure of personal information unless six conditions are met.

These conditions include:


바카라 사이트¢ Processing/de-identifying the personal information in an accredited environment before it is disclosed so that the person바카라 사이트™s identity is not specified in the information and it is not likely that the person바카라 사이트™s identity will be deduced from the information whether by itself or taken together with other information;


바카라 사이트¢ The accreditation of the research project, processors and the researchers - The UK Statistics Authority is the statutory body established under the Digital Economy Act to oversee the accreditation of researchers, projects and processors and secure access environments.


바카라 사이트¢ The parties involved in processing and providing access to the data must take reasonable steps to minimise the possibility that identifying data might be accidentally or intentionally disclosed.

Section 64 (11) specifies that information is 바카라 사이트˜personal information바카라 사이트™ for the purpose of research under Chapter 5 if it (a) relates to a particular person (including a body corporate) but (b) it is not information about the internal administrative arrangements of a public authority.

Section 64(12) defines identifying information for the purpose of chapter 5 of the Digital Economy Act

Sections 67 (7)-(10) information disclosed by HMRC to a data processor cannot be disclosed other than for the specific purposes of research without the consent of HMRC.