IDG50130 - Information disclosure Gateways with other government departments: Anti-terrorism, Crime and Security Act 2001 (ATCSA): enforcement procedure for disclosing time critical information or in established joint working situations

When to use this procedure

If you are in the department’s Fraud Investigation Service (FIS) or Risk & Intelligence Service (RIS) directorates in the Customer 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 on this page.

When not to use this procedure

If the above does not apply then even if you are in an Enforcement directorate, you must not use this procedure. See IDG50120 for the procedure to follow.

Procedure to follow

The detailed procedure for disclosure is outlined in the Criminal Justice Procedure in the section . You should refer to that detailed guidance before making a disclosure.

In brief the guidance provides that you may make a disclosure direct to a law enforcement body if the conditions outlined in the Enforcement Handbook guidance are met. This expedited procedure applies only to certain types of time critical or joint working disclosures. Most disclosures, even for those in the Enforcement directorates, will continue through the standard procedure outlined at IDG50120 where disclosure is made for HMRC through a centralised point, not by individual officers.

Devolved administrations

This guidance applies to the whole of the United Kingdom.

Further guidance

Further guidance on the procedure for Enforcement can be obtained from the appropriate contact in the Criminal Justice Procedure.

If you receive a request for information and are unsure how to proceed, please contact your Security and Information Business Partner.