ECSH63950 - Regulation 52- Disclosure by supervisory authorities and other relevant authorities
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Category Heading |
Description |
|---|---|
| The Law |
https://www.legislation.gov.uk/uksi/2017/692/regulation/52 |
| What it means |
As a supervisory authority this regulation gives the power to share information which is relevant to our supervisory function with relevant authorities. This may come from relevant authorities requesting specified information from HMRC or HMRC giving information to other authorities as part of our duties. Regulation 7 details Supervisory Authorities. By relevant authorities we mean: • another supervisory authority • the Treasury • any law enforcement authority • an overseas authority, within the meaning of regulation 50(4) |
| Purpose |
This regulation sets out when we can share information and who we can share it with. Information must only be shared via our gateway team. |
| Time Line |
There was no specific regulation defining ‘disclosure by supervisory authorities’ under previous regulations. |
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What to establish |
Our gateway team will establish whether the information can be shared under our regulations and other legislation. |
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At times it will be necessary for our gateway team to seek advice from Solicitors Office to ensure we are meeting the confidentiality, disclosure, and data protection requirements. | |
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How to test compliance and evidence to obtain |
N/A |
| Best Practice |
Information must only be shared via our gateway team - ecsinformationgatewayfis@hmrc.gov.uk |
| AMP |
No additional Best Practice. |
| ASP |
No additional Best Practice. |
| EAB |
No additional Best Practice. |
| LAB |
No additional Best Practice. |
| HVD |
No additional Best Practice. |
| MSB |
No additional Best Practice. |
| TCSP |
No additional Best Practice. |
| Further Reading |
Further help and guidance can be sought from by sending an email to our
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| FAQs |