NMWM16500 - Disclosure of information: Revenue & Customs Prosecution Office (RCPO)

Commissioners for Revenue and Customs Act 2005 section 34

The Revenue and Customs Prosecution Office (RCPO) was established by section 34 of the Commissioners for Revenue and Customs Act 2005. It was responsible for the prosecution of all HM Revenue and Customs (NMWM02030) criminal cases in England and Wales. It was merged with the Crown Prosecution Service in January 2011 into the CPS Central Fraud Group.

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.

Officers in HM Revenue & Customs who are considering disclosing information to the Revenue and Customs Prosecutions Office or Crown Prosecution Service must read the guidance for doing so, set out in the Enforcement Handbook (see IDG54300). 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. It is not anticipated that NMW Officers will be asked to directly provide information from a prosecution authority.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)