RSTP9006 - Other information sharing gateways

RSTPA guidance on other mandatory or discretionary information sharing gateways allowing or permitting disclosure of protected taxpayer information.

We will use, share or disclose PTI in clearly defined circumstances where we are legally required to do so, or are legally permitted and consider that it is proportionate and in the public interest to do so.

As set out in RSTP9005, one of the circumstances in which the disclosure of PTI is legally permitted is if it is in accordance with any legislative provision requiring or permitting the disclosure.

Mandatory information sharing gateways

Examples of statutory provisions which would require the disclosure of PTI are:

It is important to note that The Freedom of Information (Scotland) Act 2002 (does not provide legislative authority for the disclosure of PTI. PTI is exempt from release under section 26 of that Act).

Discretionary information sharing gateways

Examples of statutory provisions which would permit the disclosure of PTI are:

This section of guidance is subject to RSTP9007.

Ref ID: 
RSTP9006
Archive Date: 
15 March 2015
Last updated: 
15 March 2015
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