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HMRC internal manual

Information Disclosure Guide

Information disclosure Gateways with other government departments: Criminal Cases Review Commission (CCRC)

The Criminal Cases Review Commission (CCRC) is an independent public body. Its purpose is to review possible miscarriages of justice in England, Wales and Northern Ireland and refer appropriate cases to the appeal courts. It sometimes requires HMRC information to carry out its investigations.

Information which can be disclosed

The CCRC can request any document or material from HMRC which may assist it in the exercise of any of its functions.

Procedure to follow

All requests from the CCRC must be made under a formal notice which requires HMRC to provide the information. If you receive a notice, or any other request, from the CCRC, contact the National Co-ordination Unit. See IDG80100 for contact details.

Legislation which allows disclosure

  • Section 17 Criminal Appeals Act 1995

Devolved administrations

This guidance applies to England, Wales and Northern Ireland. In Scotland, the Scottish Criminal Cases Review Commission is the relevant body. If you receive a request from the Scottish body, please refer it to the National Co-ordination Unit.