IDG32875 - Confidentiality when dealing with the customer: Disclosing information to the owners of seized documents
If you work in or with the Criminal Investigation Directorate, you may need to disclose certain information about documents that the Department has seized, if a request is received.
If you seize documents in accordance with a search warrant issued as part of a criminal investigation, you must comply with any request for a record or copy of what was seized that comes from:
- the occupier of the premises on which the documents were seized, or
- the owner or custodian of the documents immediately before the seizure.
If a photo or copy of a seized document is requested, you must provide a copy or allow supervised access for the purposes of making a copy within a reasonable time from the making of the request.
The person in charge of the investigation for which the documents were seized can refuse a request if he believes disclosure would prejudice the investigation, or any other investigation.
Legislation which allows disclosure
Section 20CC Taxes Management Act 1970
Section 21 Police and Criminal Evidence Act 1984
Further guidance
If you have any further queries, or require advice on confidentiality in general, contact Information Strategy. See IDG90100 for contact details.
