ECSH122000 | Sharing information: other information sharing powers

HMRC’s supervisory information can also be shared through legal gateways in other legislation, not just the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 and Commissioners for Revenue and Customs Act 2005.

These include:

Section 19 of the Anti-terrorism, Crime and Security Act 2001 (ATCSA 2001) - only allows disclosure for criminal investigations or proceedings, both domestically and internationally.

Section 147 of the Payment Services Regulations 2017 (PSR) - allows HMRC to disclose information to those who supervise businesses that fall under the PSR or the Payment Services Directives (PSD).

Crime and Courts Act Section 7 - allows HMRC to disclose information to the National Crime Agency (NCA) as long as the disclosure meets any of the NCA’s functions. It does not have to meet HMRC’s functions and is very broad.

Economic Crime-Supervision (EC-S) information can be shared through these legal gateways if it meets the requirements, and this should be done through the EC-S Gateway Team in Intelligence & Risk.