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HMRC internal manual

Information Disclosure Guide

From
HM Revenue & Customs
Updated
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Information disclosure Gateways with other government departments: Anti-terrorism, Crime and Security Act 2001 (ATCSA): General

HMRC may disclose information to certain enforcement bodies through a legal gateway provided by section 19 of the Anti-terrorism, Crime and Security Act 2001 (ATCSA).

If you are in the department’s Criminal Investigation, Detection or Risk & Intelligence Service directorates (‘Enforcement’) and

  • there is a time critical need for information, or
  • you are in a joint working situation with the recipient of the information, or
  • you have an established working relationship with the recipient of the information

then you should follow the procedure outlined at IDG50130.

For all other disclosure situations, including requests from law enforcement bodies for information or pro-active disclosures that you wish to make, you should follow the procedure at IDG50120.