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HMRC internal manual

Information Disclosure Guide

Information disclosure gateways with other government departments: Financial Conduct Authority and the Prudential Regulation Authority: information held by HMRC in connection with the exercise of former HM Customs and Excise functions

Information held by HMRC in the course of its functions under the Customs and Excise Management Act 1979 (CEMA) or the Value Added Tax Act (VATA) may be disclosed to the Financial Conduct Authority (FCA) or the Prudential Regulation Authority (PRA) in order to assist it in carrying out its independent regulation of the financial services industry in the UK under the Financial Services and Markets Act 2000 (FSMA).

The legislation which allows disclosure is:

Section 241 and Schedule 15 of the Enterprise Act 2002

Further guidance

For further guidance and assistance please contact your Data Guardian.