IDG54100 | Information disclosure Gateways with other government departments: Police Investigations & Review Commissioner (PIRC) previously The Police Complaints Commissioners for Scotland (PCCS)

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. From 1 April 2013 this body was given additional functions to enable it to investigate certain incidents involving the police. To reflect the addition of these functions PCCS was renamed the Police Investigation and Review Commissioner (PIRC).

Information which can be disclosed

HMRC may disclose any information to the PIRC for the purpose of the exercise of any of its functions.

Which parts of HMRC can disclose this information?

All areas of HMRC may hold information that will assist the PIRC, but only Internal Governance 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 PIRC, immediately refer the matter to Internal Governance who will advise on the correct procedure to follow.

Legislation which allows disclosure

• Regulation 3 of the 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 your Security & Information Business Partner (SIBP) in the first instance.