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HMRC internal manual

Information Disclosure Guide

HM Revenue & Customs
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Information disclosure Gateways with other government departments: Scottish Crime and Drugs Enforcement Agency

The Scottish Crime and Drugs Enforcement Agency (SCDEA) exists to prevent and detect serious and organised crime as it affects Scotland at a national and international level.

Information which can be disclosed

HMRC may disclose any information to SCDEA for the purpose of the exercise of any its functions. It is, in many ways the Scottish equivalent of SOCA, and we may disclose information to them in the same way.

Which parts of HMRC can disclose this information?

All areas of HMRC may hold information that will assist the SCDEA, but only the Centre for Exchange of Intelligence (CEI) may disclose such information (see below).

Procedure to follow

Disclosures can only be made by CEI. If you receive a request for information from the SCDEA, immediately refer the matter to CEI 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 for advice.