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.
