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HMRC internal manual

Information Disclosure Guide

Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017- Chapter 4 fraud- Organisations we can share information with

 

Organisations that HMRC may disclose information to for fraud purposes are specified in Schedule 8 (Specified persons for the purposes of the Fraud provisions) (link is external){.ext}

Section 56 (7 -9) of the Digital Economy Act 2017 sets out the conditions which a body must meet before it can be added to Schedule 8.

Executive Agencies do not need to be specified separately from their department because they are not legally separate from the Secretary of State. However as there is no blanket rule to cover all Executive Agencies legal confirmation is required as to whether the particular Executive Agency is specified for the purpose of Schedule 8.

Non-departmental public bodies or ‘arms- length’ bodies will need to be specified separately from their department because they are distinct legal persons from the Secretary of State in their sponsor department. Legal confirmation will be required to assess whether the non departmental body can be specified for the purpose of Schedule 8.