IDG60150 - Procedure for disclosing to others (government): Anti- Terrorism, Crime and Security Act 2001 (ATCSA)
HMRC may disclose information to certain enforcement
authorities and intelligence agencies through a legal gateway
provided by section 19 of the Anti-Terrorism, Crime and Security
Act 2001 (ATCSA).
If you are in the department’s Criminal Investigation,
Detection or Risk & Intelligence Service directorates
(‘Enforcement’) 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
IDG60170.
For all other disclosure situations, including requests from
law enforcement agencies for information or pro-active disclosures
that you wish to make, you should follow the procedure at
IDG60190.
| IDG60170 | Enforcement procedure for disclosing time critical information or in established joint working situations |
| IDG60190 | Standard procedure for disclosing any information for criminal purposes |
| IDG60210 | Appendix: List of bodies with whom HMRC has signed an ATCSA memorandum of understanding |
