IDG67750 – Procedure for disclosing to others (government): Revenue and Customs Prosecutions Office (RCPO)

The Revenue and Customs Prosecutions Office (RCPO) was established by section 34 Commissioners for Revenue and Customs Act 2005. It is responsible for the prosecution of all HMRC criminal cases in England and Wales. Scotland and Northern Ireland have their own prosecuting authorities: the Lord Advocate or the Procurator Fiscal in Scotland; the Director for Public Prosecutions in Northern Ireland.

HMRC may supply information to RCPO under sections 21(a) and (b) CRCA.

All officers who are considering disclosing information to the RCPO must read the guidance for doing so, set out in the Enforcement Handbook (see IDG90150). Only certain officers may disclose this information and disclosures must follow specific procedures. These procedures are provided in the handbook, and must be adhered to.