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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Customer contact and data security: Contact with third parties: Special circumstances and sensitive cases: Special circumstances: Police request

HMRC may legally disclose certain information to the police, depending on what that information is and why it is needed. This is done through a legal gateway provided by section 19 of the Anti-Terrorism, Crime and Security Act 2001 (ATCSA).

Debt Management staff will never be in a situation where you will have to disclose information directly to the police yourself upon their request, however you may be asked to do so or be in a situation where you are aware of criminal activity and therefore you feel there is a need to do so. It is important therefore that you are aware of the action you should take if such a request is received or you feel there is a need to disclose information to the police or law enforcement agency.

Request for information received

If the intelligence agency or enforcement authority makes a request for information from any part of HMRC, you should:

  • immediately refer the request to the Gateway Exchange Team (GET)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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(This content has been withheld because of exemptions in the Freedom of Information Act 2000) | (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
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You may also refer the organisation to the Code of Practice for the ATCSA (COP-AT), which is a publicly available document that formally outlines the procedure for ATCSA disclosures. This document is available on the internet.

You need to disclose information

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)