IDG60270 - Assets Recovery Agency (ARA): Requests by ARA for former Revenue information

Revenue information means information relating to functions that were carried out by the Inland Revenue prior to merger. See IDG90700 for further information on these functions.

Please note this guidance concerns disclosures of information. Any referrals from HMRC to ARA should be made via the HMRC-ARA Referral Officer. Please see IDG90100 for contact details.

Only the Centre for Exchange and Intelligence (CEI) may disclose this information

If an officer from the ARA asks you for information you must pass the request on to CEI. Offices other than CEI are not permitted to disclose direct tax information directly to ARA.

Procedure to follow

Please contact the CEI if you receive a request for this information from the ARA. See IDG90100 for CEI contact details.

You must not disclose that the ARA is involved in a particular case or that it is being handled by the CEI without the express consent of CEI. This is vital to avoid the ARA investigation being compromised.

CEI will advise staff what information can be disclosed to the customer. Usually when the ARA becomes involved in a taxation case, staff are encouraged to keep communication with that customer to a minimum.

Legislation which allows disclosure

Section 436 Proceeds of Crime Act 2002

Devolved administrations

The ARA’s powers are mostly limited to England, Wales and Northern Ireland, but the ARA’s taxation powers do extend into Scotland. In Scotland, civil recovery is performed by the Civil Recovery Unit (CRU) of the Scottish Crown. This guidance applies equally to the CRU as the ARA.

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 CEI can also be found at IDG90100.