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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: Financial Conduct Authority and the Prudential Regulation Authority: information held by HMRC in connection with the exercise of former Inland Revenue functions

Information held by HMRC in order to exercise former Inland Revenue functions (as set out at Schedule 1 of the Commissioners for Revenue and Customs Act 2005 (CRCA)) may be disclosed to the Financial Conduct Authority (FCA) and the Prudential Regulation Authority (PRA) to assist it with any of its functions.

The legislation that allows this is:

Section 350 Financial Services and Markets Act 2000