Information disclosure Gateways with other government departments: Ministry of Defence (MOD)
HMRC may disclose information to the Royal Military Police or MOD Police through a legal gateway provided by section 19 of the Anti-Terrorism, Crime and Security Act 2001 (ATCSA). See IDG50100 for information on how to disclose to organisations such as the Royal Military Police or MOD Police using the ATCSA. This includes where the Royal Military Police or MOD Police request information from the department, or where the department wishes to pro-actively disclose the information to Royal Military Police or MOD Police.
Please also see IDG50100 if you are involved in a joint working situation with the Royal Military Police or MOD Police.
HMRC may also disclose information to the Service Personnel and Veterans Agency (SPVA) for the purposes of their functions relating to war pensions. See IDG54700 for guidance on how to disclose information to the SPVA.
Section 195 of the DPA 2018 provides a legal gateway for HMRC to disclose information to the Ministry of Defence (MoD) for the purpose of contacting ex-reservists and those liable for recall to military service.
Please contact your Security Information Managemetn Team if you receive a request for information from any other part of the MOD, or if you wish to disclose information to the MOD.