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:
- sections 24 or 26C of the Public Finance and Accountability (Scotland) Act 2000 (disclosure required by Audit Scotland in connection with an audit or in connection with the National Fraud Initiative);
- in relation to LBTT specifically, there are two mandatory information sharing gateways:
- Part 2 of schedule 3 to The Scotland Act 2012 (disclosure required by HMRC / the Valuation Office Agency); and
- Section 43(2) of the LBTT(S)A 2013 (sharing with RoS insofar as reasonably required in connection with section 43 of the LBTT(S)A 2013). See LBTT4007 for guidance on the interaction between registration and the making of a LBTT return and payment of any tax due.
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:
- The Proceeds of Crime Act 2002 (Disclosure of Information to and by Lord Advocate and Scottish Ministers) Order 2003 (disclosures in connection with the Proceeds of Crime Act 2002);
- Section 24 of the LT(S)A 2014 (publication of the register of landfill operators);
- Regulation 32(1)(g) of the Scottish Landfill Tax (Administration) Regulations 2015 (sharing with SEPA acting as regulatory body); and
- Article 4(3) of the Revenue Scotland and Tax Powers Act 2014 (Consequential Provisions and Modifications) Order 2014 (Discretionary sharing with HMRC).
This section of guidance is subject to RSTP9007.