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 Counter Terrorism Act 2008.

This gateway replaces the previous legal gateway HMRC had with the Intelligence Services which was section 19 of the Anti-Terrorism, Crime and Security Act 2001 (ATCSA). However, the same departmental procedures (ATCSA procedures) apply in terms of disclosures made to the Intelligence Services using the Counter Terrorism Act gateway.

See IDG60150 for more information on how to disclose to organisations such as MI5, MI6 and GCHQ using the ATCSA procedures. 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 at IDG60150.

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