IDG68000 - Procedure for disclosing information to others (government): Serious Fraud Office (SFO)

The Serious Fraud Office (SFO) is an independent government department that investigates and prosecutes serious or complex fraud. It is part of the UK criminal justice system.

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

You may only disclose information to the SFO in line with the guidelines as outlined inIDG60150.

Please also see IDG60150 if you are involved in a joint working situation with the SFO.