IDG60290 - Assets Recovery Agency (ARA): Requests by ARA for former Customs information

Customs information means information relating to functions that were carried out by HM Customs & Excise prior to merger. See IDG90700 for further information on these functions.

Please note this guidance concerns disclosures of information. Any referrals from HMRC to ARA should be made via the HMRC-ARA Referral Officer. Please see IDG90100 for contact details.

Which part of HMRC can disclose this information?

Any officer in former Customs parts of the business who works in the relevant area. If you are unsure if you work in the relevant area, please ask your manager.

The purpose for which information may be disclosed

For the exercise of the ARA’s functions, as defined in Section 2 of the Proceeds of Crime Act 2002.

Information which can be disclosed

Any information which is required for the exercise of the ARA’s functions.

Procedure to follow

Make the disclosure in compliance with the other provisions of this guidance.

You must notify CEI of the disclosure so that they can maintain a record of all disclosures to ARA (see IDG90100 for CEI contact details). Please send CEI a copy of the 5x5x5 report, and please copy CEI into any subsequent disclosures. You do not need to wait for CEI approval before disclosing.

You must not disclose that the ARA is involved in a particular case or that it is being handled by the CEI without the express consent of CEI. This is vital to avoid the ARA investigation being compromised.

CEI will advise staff what information can be disclosed to the customer. Usually when the ARA becomes involved in a taxation case, staff are encouraged to keep communication with that customer to a minimum.

Legislation which allows disclosure

Section 436 Proceeds of Crime Act 2002

Devolved administrations

The ARA’s powers are mostly limited to England, Wales and Northern Ireland, but the ARA’s taxation powers do extend into Scotland. In Scotland, civil recovery is performed by the Civil Recovery Unit (CRU) of the Scottish Crown. This guidance applies equally to the CRU as the ARA.

Further guidance

For further guidance and assistance generally on confidentiality, contact Information Strategy (see IDG90100). Contact details for CEI can also be found at IDG90100.