IDG53330 | Information disclosure Gateways with other government departments: the National Health Service (NHS) and the NHS Counter Fraud Authority: NHS Counter Fraud Authority under the Anti-Terrorism, Crime and Security Act 2001 (ATCSA) (criminal matters)

HMRC may disclose information to the NHS Counter Fraud Authority through a legal gateway provided by section 19 of the Anti-Terrorism, Crime and Security Act 2001 (ATCSA). See IDG50100 for more information on how to disclose to organisations such as the NHS Counter Fraud Authority using the ATCSA. This includes where the NHS Counter Fraud Authority request information from the department, or where the department wishes to pro-actively disclose the information to NHS Counter Fraud Authority.

You may only disclose information to the NHS Counter Fraud Authority in line with the guidelines as outlined in IDG50100.

Please also see IDG50130 if you are involved in a joint working situation with NHS Counter Fraud Authority.