ECSH34230 - Referrals: other supervisors and professional bodies

Introduction

There may be times you need to refer information to other supervisors and professional bodies.

HMRC has a duty of care to its customers to ensure that the information they provide to us is suitably protected. This includes a duty to ensure that any information transfers to public sector bodies (PSB’s) are legal and secure and that the information HMRC transfers will be treated in accordance with current Data Protection Legislation and other legal requirements, standards and protocols.

You can find the list of other professional bodies in schedule 1 of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 (MLR 2017).

Legal gateways

One of the circumstances in which it is lawful to disclose information outside HMRC is where legislation makes specific provision for HMRC to disclose information to another government department, agency or public authority. These provisions, known as ‘legal’ or ‘information’ ‘gateways’, allow HMRC to disclose to specific people for specific reasons. Please see further information in Sharing information: outside HMRC.

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

Many gateways have administrative procedures which must be followed, so it is important that when considering use of any legal gateway you refer to the guidance in this manual first. These procedures are often set out in jointly agreed documents such as memoranda of understanding or other protocols.

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

Obtaining information

As well as submitting referrals, you may need to obtain information from other supervisors or professional bodies.

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Financial Conduct Authority (FCA)

You might need to obtain information from the FCA on businesses which are jointly supervised. The queries might include things such as progress of registration applications, reasons for rejected/refused applications, permissions held by firms or any adverse intelligence held by the FCA.

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