IDG67500 - Procedure for disclosing information to others (government): Police: General
Why share information with the police
HMRC share information with the Police on a daily basis to combat criminality and to protect public safety. HMRC and police interests converge in a number of areas, notably, financial crime, immigration crime, and with other law enforcement issues. Sharing information in these areas is beneficial to both organisations. In addition, HMRC can assist the police in assembling evidence and information in relation to all other crimes.
Ensuring information is shared lawfully
All disclosures of HMRC information must be lawful. Please see IDG40500 for more information on lawful disclosure as provided by the CRCA. While HMRC works closely with the Police we must make sure when we share information we do so in a lawful way.
To be lawful, HMRC may only share information with the police through a legal gateway. See IDG44000 for general information about what a legal gateway is. The appropriate legal gateway to use is listed under each type of disclosure to the Police at IDG67520 to IDG67600.
In some limited circumstances, it may be necessary to make a disclosure to the police for health and safety purposes. See IDG33200 for guidance on this area.
You must also ensure when passing information to the police that you follow the agreed procedure for disclosures. Details are listed below:
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Disclosing to the police through the gateway provided by the Anti-Terrorism, Crime and Security Act (ATCSA) (criminal matters) |
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Making a public interest disclosure to the police |
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The police require immigration information related to terrorist activities |
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Disclosing information to the police as part of a geographical area’s Crime Reduction and Safety Partnership |
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Police Production Orders |
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Mandatory requirement to share specific information with the police, under the Immigration, Asylum and Nationality Act (IANA) |
