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HMRC internal manual

Information Disclosure Guide

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

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Further guidance

If you need further advice please contact your Data Guardian.