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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): enforcement procedure for disclosing time critical information or in established joint working situations

When to use this procedure

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 on this page.

When not to use this procedure

If the above does not apply then even if you are in an Enforcement directorate, you must not use this procedure. See IDG50120 for the procedure to follow.

Procedure to follow

The detailed procedure for disclosure is outlined in the Criminal Justice Procedure in the section . You should refer to that detailed guidance before making a disclosure.

In brief the guidance provides that you may make a disclosure direct to a law enforcement body if the conditions outlined in the Enforcement Handbook guidance are met. This expedited procedure applies only to certain types of time critical or joint working disclosures. Most disclosures, even for those in the Enforcement directorates, will continue through the standard procedure outlined at IDG50120 where disclosure is made for HMRC through a centralised point, not by individual officers.

Devolved administrations

This guidance applies to the whole of the United Kingdom.

Further guidance

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)