IDG54500 - Information disclosure Gateways with other government departments: Serious Fraud Office (SFO)

The Serious Fraud Office (SFO) is an independent government department that investigates and prosecutes serious or complex fraud. It is part of the UK criminal justice system.

HMRC may disclose information for the purpose of criminal investigations and proceedings (including making a determination to intiiate such a investigation/proceeding or bring one to an end) to the SFO through a legal gateway provided by section 19 of the Anti-Terrorism, Crime and Security Act 2001 (ATCSA). See IDG50100 for more information on how to disclose to organisations such as the SFO using the ATCSA. This includes where the SFO request information from the department, or where the department wishes to pro-actively disclose the information to the SFO.

You may only disclose information to the SFO in line with the guidelines as outlined in IDG50130.

Please also see IDG50130 if you are involved in a joint working situation with the SFO.