IDG66790 - National Health Service (NHS) and the NHS Counter Fraud Authority: Disclosing to the NHS Counter Fraud Authority through the gateway provided by the Anti-Terrorism, Crime and Security Act (ATCSA) (criminal matters)

HMRC may disclose information to the NHS Counter Fraud Authority 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 NHS Counter Fraud Authority using the ATCSA. This includes where the NHS Counter Fraud Authority request information from the department, or where the department wishes to pro-actively disclose the information to NHS Counter Fraud Authority.

You may only disclose information to the NHS Counter Fraud Authority in line with the guidelines as outlined in IDG60150.

Please also see IDG60150 if you are involved in a joint working situation with NHS Counter Fraud Authority.