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HMRC internal manual

Information Disclosure Guide

HM Revenue & Customs
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Information disclosure Gateways with other government departments: Police Complaints Commissioner for Scotland

The Police Complaints Commissioner for Scotland (PCCS) was established by the Scottish Parliament in 2006 to consider and review the way police authorities, police forces and policing agencies handle complaints from the public.

Information which can be disclosed

HMRC may disclose any information to the PCCS for the purpose of the exercise of any its functions.

Which parts of HMRC can disclose this information?

All areas of HMRC may hold information that will assist the PCCS, but only Internal Governance may disclose such information (see below).

Procedure to follow

Disclosures can only be made by Internal Governance. If you receive a request for information from the PCCS, immediately refer the matter to Internal Governance who will advise on the correct procedure to follow.

Legislation which allows disclosure

  • Section 3 Police, Public Order and Criminal Justice (Scotland) Act 2006 (Consequential Provisions and Modifications) Order 2007.

Further guidance

If you receive a request for information and are unsure how to proceed please contact your Data Guardian.