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HMRC internal manual

Information Disclosure Guide

From
HM Revenue & Customs
Updated
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Confidentiality when dealing with the customer: customer confidentiality: disclosure to owners of seized documents

If you work in or with the Criminal Investigation, you may receive a request to disclose certain information about documents that the Department has seized.

If you seize documents in accordance with a search warrant issued as part of a criminal investigation, you must comply with any request for a record or copy of what was seized if that request comes from:

  1. the occupier of the premises on which the documents were seized, or
  2. the owner or custodian of the documents immediately before the seizure.

If a photo or copy of a seized document is requested, you must provide a copy or allow supervised access for the purposes of making a copy within a reasonable time from the making of the request.

The person in charge of the investigation for which the documents were seized can refuse a request if he or she believes disclosure would prejudice the investigation, or any other investigation.

Legislation which allows disclosure

Section 21 Police and Criminal Evidence Act 1984

Further guidance

If you need further advice please contact your Data Guardian.