IDG50110 - Information disclosure Gateways with other government departments: Anti-terrorism, Crime and Security Act 2001 (ATCSA): General

HMRC may disclose information to organisations which have a legitimate interest in, and are capable of carrying out, criminal investigations or bringing proceedings for criminal offences, or both through a legal gateway provided by section 19 of the Anti-terrorism, Crime and Security Act 2001 (ATCSA). The disclosure must be for the purpose of a criminal investigation or proceeding, including whether to initiate or bring to an end a criminal investigation or proceeding.

If you are in the department’s Fraud Investigation Service (FIS) or Risk & Intelligence Service (RIS) directorates in the Compliance Group (CCG) and;

• there is a time critical need for information, or
• you are in a joint working situation with the recipient of the information, or
• you have an established working relationship with the recipient of the information

then you should follow the procedure outlined at IDG50130.

For all other disclosure situations, including requests from law enforcement bodies for information or pro-active disclosures that you wish to make, you should follow the procedure at IDG50120.