Correspondence

Circular 006/2025: Disclosure Orders (Proceeds of Crime Act 2002)

Published 30 September 2025

1. Introduction

1. This circular is issued to ensure consistency in practice across the criminal justice system, including law enforcement agencies, courts and other interested parties, of the use of disclosure orders in England, Wales and Northern Ireland, as governed by the Proceeds of Crime Act 2002 (POCA). It is also intended to ensure that there is clarity around the intentions with which disclosure orders were introduced to POCA. This circular does not constitute legal advice. It is not a statement of law and is not intended to provide a comprehensive description or interpretation of disclosure orders.

2. Definitions

2. A judge may make a disclosure order authorising an appropriate officer to compel anyone (or any entities) that the appropriate officer considers has relevant information about a specific POCA investigation to answer questions, provide information, or provide documents throughout the course of that investigation.

3. In this context, an appropriate officer is the person carrying out the POCA investigation. Under POCA, who is defined as an appropriate officer depends on the type of investigation (i.e. whether it concerns confiscation, civil recovery, money laundering, and so on). The definitions are set out in section 378 of POCA. In many circumstances, this person will be an accredited financial investigator.

3. Disclosure orders - Overview

4. Disclosure order powers are set out in sections 357-362 of POCA (for England, Wales and Northern Ireland). They facilitate the gathering of evidence and information often necessary for effective prosecutions of financial crimes, including money laundering, and the recovery of criminal assets. They authorise appropriate officers to issue notices which legally compel a specified person or entity to disclose information, produce materials, or give an investigating officer access to materials, throughout an investigation. Non-compliance with a requirement under a disclosure order, or deliberately or recklessly providing false or misleading information in response to one, are offences carrying the possibility of a prison sentence and/or a fine.

5. The requirements for making a disclosure order are:

• There must be reasonable grounds for suspecting that the person specified in the application for the order:

  • Has benefited from criminal conduct, in the case of a confiscation investigation;
  • Holds recoverable property, or held recoverable property at any time, in the case of a civil recovery investigation;
  • Has committed a money laundering offence, in the case of a money laundering investigation; or
  • Has benefited from exploitation proceeds, in the case of an exploitation proceeds investigation (see Part 7 of the Coroners and Justice Act 2009).

• There must be reasonable grounds for believing that information which may be provided in compliance with the order is likely to be of substantial value to the relevant investigation (on its own or in combination with other evidence).

• There must be reasonable grounds for believing that it is in the public interest for the information to be provided, having regard to the benefit likely to result for the investigation if the information is obtained.

6. The appropriate officer should serve a notice on any person they wish to question or to ask to provide information or documents. A person being asked to provide information, materials or access to these under a disclosure order is not bound to comply unless they are given evidence of the authority to exercise the powers conferred by the disclosure order.

4. Applying for a disclosure order

7. Only a senior appropriate officer, or an appropriate officer who is authorised to do so by a senior authorised officer, can apply to a judge (in the Crown Court or the High Court) for a disclosure order or a variation of a disclosure order.

8. Once the disclosure order is approved, it authorises any appropriate officer to issue notice to any person that they consider has relevant information. Beyond the stipulation that notices must be issued by an appropriate officer, sections 357-362 of POCA do not grant the court powers to further restrict or specify who can issue notices.

5. Disclosure orders vs production orders

9. Disclosure orders differ from production orders (governed by section 345-351 of POCA) in that they are intended to last through the life of the investigation and impart a continuing power to compel the disclosure of pieces of information or materials as required. Unlike other orders which must be applied for separately on each occasion, a disclosure order granted by a court gives continuing powers for the purposes of the investigation. Production orders, however, only allow officers to compel the disclosure of specific pieces of information or materials, and must be applied for separately on each occasion that information is required. The continuing power which disclosure orders impart is the key distinction between disclosure orders and other information-gathering powers.

6. Proportionality

10. This distinction makes disclosure orders more intrusive to the subjects of the investigation than production orders. Therefore, when assessing an application for a disclosure order, a court must consider whether it is proportionate as part of its obligations from a human rights standpoint, so will test whether a disclosure order is needed above and instead of other powers. Points that may form part of this consideration include whether other powers have already been sought, or if those powers would be demonstrably insufficient to obtain the information required for the investigation.

11. While the legislation does not specify the duration of a disclosure order, the Act’s Explanatory Notes state that once an order has been made, the powers granted can be used throughout the investigation. Whilst these notes do not form part of the Act, they show the intended difference between production and disclosure orders with regard to duration.

Further information regarding disclosure orders and POCA investigations in general:

• code of practice issued under section 377 of POCA

• Criminal Procedure Rules

• application form for a disclosure order