IDG63020 - Procedure for disclosing to others (government): Disclosing to the Environment Agency through the gateway provided by the Anti- Terrorism, Crime and Security Act (ATCSA) (criminal matters)

HMRC may provide information to the Environment Agency through a legal gateway provided by section 19 of the Anti-Terrorism, Crime and Security Act 2001 (ATCSA). See IDG60150 for more information on how to disclose to organisations such as the Environment Agency using the ATCSA. This includes where the Environment Agency request information from the department, or where the department wishes to pro-actively disclose the information to the Environment Agency. Requests for information made by the Environment Agency should contain details of the relevant criminal investigation, proceedings or purpose, and must seek specific details.

Please also see IDG60150 if you are involved in a joint working situation with the Environment Agency.

This guidance applies to England and Wales.

For Northern Ireland, these disclosure provisions apply to the Department of the Environment for Northern Ireland.

For Scotland, these disclosure provisions apply to the Scottish Environment Protection Agency.