IDG60250 - Procedure for disclosing to others (government): Assets Recovery Agency (ARA)

Why the ARA requires HMRC information

The ARA is an independent government agency and is not part of HMRC. ARA can use criminal confiscation, civil recovery and taxation functions to deprive criminals of the proceeds of their crime.

Where the ARA has reasonable grounds to suspect that there is income, gains or profits that result from criminal conduct and that are chargeable to tax, the ARA may issue a notice to HMRC. This notice states that the ARA assumes responsibility for some or all of the taxation functions relating to an individual and connected entities for a specific period. HMRC must disclose information to the ARA to help them carry out this responsibility.

The Director of the ARA has been granted powers to serve notice on HMRC and where a notice is served HMRC is legally obliged to supply information.

Ensuring information is shared lawfully

All disclosures of HMRC information must be lawful. See IDG40500 for more information on lawful disclosure as provided by the CRCA.

To be lawful, HMRC may only share information with the ARA through a legal gateway. See IDG44000 for general information about what a legal gateway is. The appropriate legal gateway to use is listed under each type of disclosure to the ARA at IDG60270 to IDG60290.

You must also ensure when passing information to the ARA that you follow the agreed procedure for disclosures. Details are listed under each type of disclosure to ARA, being: