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HMRC internal manual

Information Disclosure Guide

Information disclosure Gateways with other government departments: Police: Anti-Terrorism, Crime and Security Act (ATCSA) (criminal matters)

HMRC may disclose information to the police 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 police using the ATCSA. This includes where the police request information from the department, or where the department wishes to pro-actively disclose the information to the police.

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