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HMRC internal manual

Information Disclosure Guide

Information disclosure Gateways with other government departments: Revenue and Customs Prosecutions Office (RCPO)

In January 2010 the Revenue and Customs Prosecution Office (RCPO) merged with the Crown Prosecution Service (CPO). The responsibility for prosecuting HMRC criminal cases now rests with the CPO.

Lawyers from RCPO and CPS joined together in a new Central Fraud Division.

The CPO, like the former RCPO, was established by section 34 Commissioners for Revenue and Customs Act 2005 (CRCA) and the Central Fraud Division is responsible for the prosecution of all HMRC criminal cases in England and Wales.

Scotland and Northern Ireland have their own prosecuting authorities: the Lord Advocate or the Procurator Fiscal in Scotland; the Director for Public Prosecutions in Northern Ireland.

HMRC may supply information to the CPO under sections 21(a) and (b) CRCA.

All officers who are considering disclosing information to the CPO must read the guidance for doing so, set out in the Enforcement Handbook (see IDG80300). Only certain officers may disclose this information and disclosures must follow specific procedures. These procedures are provided in the handbook, and must be adhered to.