IDG40561 - Sharing Information outside HMRC: sharing information with courts, tribunals and HMRC appeals: disclosure to coroners, immigration and HMRC tribunals
The role of coroners
A senior coroner (or area or assistant coroner acting on their behalf) can submit a coroners notice under paragraph 1 Schedule 5 to the Coroners and Justice Act 2009 (CJA 2009) requiring information or evidence from HMRC for the purpose of an inquest or investigation.
The powers under schedule 5 Schedule 5 to the Coroners and Justice Act 2009 (CJA 2009) are broad, and enable a senior coroner (or area or assistant coroner acting on their behalf) to require evidence at an inquest, documents in the custody of HMRC or any other thing in custody or control of HMRC (including information held).
Coroner notices are legally binding on HMRC, providing they have been properly made in accordance with schedule 5 of the CJA 2009.
Procedure to follow
In order to comply with the CJA 2009:
i. coroner notices will normally be from a senior coroner, but schedule 3 of the Coroners and Justice Act 2009 (CJA 2009) confirms all functions and powers conferred on a senior coroner can be exercised by an area or assistant coroner in the following circumstances;
(a) during a period when the senior coroner is absent or unavailable; or
(b) at any other time, with the consent of that senior coroner.
ii. if you receive a notice from an area or assistant coroner then you should ask them to provide written confirmation from the senior coroner that they have consented to that particular coroner exercising this function, or confirmation that the senior coroner is unavailable. This will provide assurance to HMRC the coroners notice has been properly made.
iii. the notice must be sent to HMRC and refer to a specific inquest or investigation (it will not be enough for the coroner to quote Schedule 5 of the CJA 2009)
Although a coroner has an ability to require the personal attendance of any individual, you should always seek to provide a written statement or copies of documents alone.
Northern Ireland
HMRC is able to provide information to a Northern Ireland coroner in the same way that it can provide information to a senior coroner.
This is because sections 17A-17C of the Coroners Act (Northern Ireland) 1959 (CANI 1959) as amended by Schedule 11 of the Coroners and Justice Act 2009, now corresponds to the provisions in Schedule 5 of the Coroners and Justice Act 2009.
If you consider there are grounds to object to a notice given under s17A of CANI 1959, you should first contact your Security Information Management (SIM) Team. If a challenge is agreed, the objections should be raised under ss17A(4) and 17B(2)-(3) of CANI 1959.
Public Interest disclosures
HMRC is unable to make any disclosure to coroners in the public interest (see IDG60000 for further details). If a coroner asks you to provide information because it is in the ‘public interest’ you must refuse and tell him or her that you require a notice to be issued under Schedule 5 to CJA 2009.
Relevant Legislation
Schedule 5 to the Coroners and Justice Act 2009.
Further guidance
If you require any further assistance or advice about dealing with coroners, please contact your Security Information Management Team.