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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: Police: general

Why share information with the police

HMRC share information with the Police on a daily basis to combat criminality and to protect public safety. HMRC and police interests converge in a number of areas, notably, financial crime, immigration crime, and with other law enforcement issues. Sharing information in these areas is beneficial to both organisations. In addition, HMRC can assist the police in assembling evidence and information in relation to all other crimes.

Ensuring information is shared lawfully

All disclosures of HMRC information must be lawful. Please see IDG40300 for more information on lawful disclosure as provided by the CRCA. While HMRC works closely with the Police we must make sure when we share information we do so in a lawful way.

To be lawful, HMRC may only share information with the police through a legal gateway. See IDG40320 for general information about what a legal gateway is. The appropriate legal gateway to use is listed under each type of disclosure to the Police at IDG54020 to IDG54080.

In some limited circumstances, it may be necessary to make a disclosure to the police for health and safety purposes. See IDG40460 for guidance on this area.

You must also ensure when passing information to the police that you follow the agreed procedure for disclosures.