IDG67600 - Police: Police Production Orders
The Police will usually request information from HMRC under provisions contained in the Anti-terrorism, Crime and Security Act (ATCSA). Details of how information can be obtained under the ATCSA is given in IDG60170. However in certain cases, the Police may obtain a Production Order from the Court that requires that certain, specified documents be disclosed.
Production orders can only be granted under the following statutes:
- Section 55 of the Drug Trafficking Act 1994,
- Schedule 5, paragraph 5 of the Terrorism Act 2000,
- Sections 345 and 350 of the Proceeds of Crime Act 2002.
CEI or NCU always deals with Production Orders, therefore no other part of HMRC should ever encounter this form of request. However, should you receive such an order, please contact CEI immediately for advice (see IDG90100 for contact details).
Devolved administrations
In Scotland the Police should send all Production Orders to Criminal Investigation (Complex Business). If you receive a Production Order in Scotland please forward it this team (see IDG90100 for contact details).
Further guidance
If you are in any doubt about dealing with production orders you should seek advice from Information Strategy (IDG90100)
