IDG60190 - Anti-Terrorism, Crime and Security Act 2001 (ATCSA): Standard procedure for disclosing any information for criminal purposes

When not to use this procedure

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. In all other situations you should use the procedure outlined on this page.

When to use this procedure

Enforcement authorities (such as the police, Trading Standards, the Serious Fraud Office) or intelligence agencies may request information about a HMRC customer from you to assist in their criminal investigations or prosecutions. Information may be supplied to them if HMRC has signed a memorandum of understanding with the body, as listed in IDG60210.

Alternatively you may sometimes have information which you think enforcement agencies or intelligence services could use for the purposes of any criminal investigation or proceedings, or for the initiation or bringing to an end of any criminal investigation or proceedings. If the agency or authority in question has not actually requested this information, HMRC may be able to make a pro-active disclosure of the information.

What information may be disclosed

In the case of enforcement authorities, any information which will be used by the organisation for the purposes of any criminal investigation or proceedings, or for the initiation or bringing to an end of any criminal investigation or proceedings, may be disclosed.

In the case of intelligence agencies, any information which is for any of their functions.

Procedure to follow

If the intelligence agency or enforcement authority makes a request for information from any part of HMRC, immediately refer the request to the Centre for Exchange of Intelligence (CEI). Provide the agency or authority with CEI contact details (see below), and instruct them to contact CEI. You may also refer the organisation to the Code of Practice for the ATCSA (COP-AT), which is a publicly available document that formally outlines the procedure for ATCSA disclosures. This document is available on the internet (see below for details).

If you have information which you wish to pro-actively disclose, you should also refer the information to CEI with an explanation of why you consider it will support criminal investigation or proceedings by the recipient.

CEI will handle the disclosure and liaise with the requesting agency or authority. If CEI need any information from you, they will request it.

CEI may pass on the disclosure to the Centre for Research and Intelligence in Cardiff (CRI) to handle. However, always refer the disclosure to CEI in the first instance.

If in exceptional circumstances an immediate ATCSA disclosure is required in respect of live operational work outside of office hours you should follow the guidance at IDG60170 if you work in the Criminal Investigation, Detection or Risk & Intelligence Service directorates. If you cannot use the procedure at IDG60170 (for example because you do not work in one of the specified directorates), you should contact the National Co- ordination Unit (NCU), who are able to provide out-of-hours cover for CEI, see below for contact details.

Offices other than CRI, CEI or NCU may not disclose information directly to law enforcement authorities or the intelligence services.

Devolved administrations

This guidance applies to the whole of the United Kingdom.

Code of Practice for the ATCSA

The COP-AT sets out what the department can do when making disclosures to enforcement authorities or intelligence agencies, as prescribed by the legislation itself. Please read the COP-AT for further information on disclosures using ATCSA legislation. The COP-AT is publicly available via the HMRC external website’s Code of Practice page.

Further guidance

If you receive a request for information and are unsure how to proceed, please contact Information Strategy for advice. See IDG90100 for contact details.

Contact details for the Centre for Exchange of Intelligence (CEI) and the National Co- ordination Unit can also be found at IDG90100.