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HMRC internal manual

Information Disclosure Guide

Information disclosure Gateways with other government departments: UK Border Agency: suspected terrorist activity

Which part of HMRC can disclose this information?

Only those officers involved in former Customs (not Excise) activities.

The purpose for which the information can be disclosed

To assist UKBA in the work around suspected terrorist activity.

Information which can be disclosed

Information about individuals, and cash/property seizures/forfeitures where that individual is believed to be a terrorist or the cash/property is suspected of being linked to carrying out/funding terrorist activity.

Procedure to follow

Only those staff who work in the relevant business areas may make the disclosure, in compliance with the other provisions of this guidance. Please ask your manager if you are unsure whether you work in the relevant business area.

Legislation which allows disclosure

Schedule 14 Paragraph 4 of the Terrorism Act 2000. It is important to note when considering this provision that Schedule 2 Part 2 of CRCA specifically excludes the disclosure of information under this gateway where it has been held or obtained solely in connection with former Inland Revenue functions. See IDG40470 for details of former Inland Revenue functions.

Devolved administrations

This guidance applies to the whole of the United Kingdom.