IDG55370 | Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017- Chapter 4 fraud- Information that maybe disclosed

Any information, including identifying information, held by HMRC for its functions, may be disclosed for the purpose of:

Taking action in connection with fraud against a public authority. This includes (a) preventing (b) detecting (c) investigating and (d) prosecuting fraud or (e) bringing civil proceedings and (f) taking administrative action as a result of fraud.

Disclosure under the fraud powers is subject to a Code of Practice. All persons using or disclosing information under the powers must adhere to the standards and principles contained in the Code of Practice.