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HMRC internal manual

Information Disclosure Guide

HM Revenue & Customs
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Information disclosure Gateways with other government departments: Pensions Regulator: Anti-Terrorism, Crime and Security Act 2001 (ATCSA) (criminal matters)

HMRC may disclose information for the purposes of a criminal investigation or proceedings, to the Pensions Regulator through a legal gateway provided by section 19 of the Anti-Terrorism, Crime and Security Act 2001 (ATCSA). See IDG50100 for more information on how to disclose to organisations such as the Pensions Regulator using the ATCSA. This includes where the Pensions Regulator requests information from the department, or where the department wishes to pro-actively disclose the information to Pensions Regulator.

Please also see IDG50130 if you are involved in a joint working situation with the Pensions Regulator.