IDG67700 - Procedure for disclosing information to others (government): Police Complaints Commissioner for Scotland
The Police Complaints Commissioner for Scotland (PCCS) was established by the Scottish Parliament in 2006 to consider and review the way police authorities, police forces and policing agencies handle complaints from the public.
Information which can be disclosed
HMRC may disclose any information to the PCCS for the purpose of the exercise of any its functions.
Which parts of HMRC can disclose this information?
All areas of HMRC may hold information that will assist the PCCS, but only InternalGovernance may disclose such information (see below).
Procedure to follow
Disclosures can only be made by Internal Governance. If you receive a request for information from the PCCS, immediately refer the matter to Internal Governance who will advise on the correct procedure to follow.
Legislation which allows disclosure
Section 3 Police, Public Order and Criminal Justice (Scotland) Act 2006 (Consequential Provisions and Modifications) Order 2007
Further guidance
If you receive a request for information and are unsure how to proceed, please contact Information Strategy for advice. See IDG90100 for contact details.
