IDG63310 - Disclosing from any part of HMRC to the Financial Standards Authority through the gateway provided by the Anti-Terrorism, Crime and Security Act (ATCSA) (criminal matters only)

HMRC may provide information to the Financial Standards Authority (FSA) 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 FSA using the ATCSA. This includes where the FSA request information from the department, or where the department wishes to pro-actively disclose the information to the FSA.

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

This guidance applies to the United Kingdom.