IDG65250 - Procedure for disclosing to others (government): Intelligence Services (MI5, MI6, GCHQ)

HMRC may disclose information to the Intelligence Services 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 MI5, MI6 and GCHQ using the ATCSA. This includes where the Intelligence Services request information from the department, or where the department wishes to pro-actively disclose the information to a part of the Intelligence Services.

You may only disclose information to the Intelligence Services in accordance with the procedure atIDG60150.

Please also see IDG60150 if you are involved in a joint working situation with any part of the Intelligence Services.