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HMRC internal manual

Information Disclosure Guide

Information disclosure Gateways with other government departments: Her Majesty’s Inspectorate of Constabulary

Why share information

Her Majesty’s Inspectorate of Constabulary (HMIC) inspects police organisations and functions in order to examine and improve the efficiency of the Police service in England and Wales. The Commissioners for Revenue and Customs Act 2005 (CRCA) extended the remit of HMIC to provide for it to inspect HMRC’s compliance with the requirements of the criminal justice system and to carry out external scrutiny of HMRC’s systems and procedures..

Ensuring information is shared lawfully

HMRC must provide information and documents to HMIC that are reasonably required for the purpose of an inspection.

Legislation which allows disclosure

  • Section 27 CRCA 2005 as applied by the Revenue and Customs (Inspections) Regulations 2005 (SI 2005/1133)

Procedure to follow

If you are unsure about a request for information from HMIC, refer the matter to the E&CGAU HMIC Liaison team (see IDG80100). They are HMRC’s central point of contact with HMIC.

Devolved administrations

This legislation applies to England, Wales, Scotland and Northern Ireland.

Further guidance

For further guidance on working with HMIC, contact the E&CGAU HMIC Liaison team (see IDG80100).