# The Single Trade Window (Establishment, Operation and Information) Regulations 2024, Regulation 5: Disclosure of information to a person


Where HMRC receives information within regulation 3(3)(c) from an authority or agency specified in the Schedule for onward transmission to a particular person, HMRC must disclose that information to that person.

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Source: https://www.legislation.gov.uk/uksi/2024/285/regulation/5 (the official version)
Page: https://openlegislation.uk/single-trade-window-establishment-operation-and-information-regulations-2024/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.