IDG55390 | Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017- Chapter 4 fraud- Legislation that allows disclosure and territorial extent

Section 56(1) allows ‘specified persons’ to share information to tackle fraud against a public authority.

Section 56(2) specifies that ‘fraud against a public authority’ means a fraud offence which involves (a) loss to a public authority, or (b) the exposure of a public authority to a risk of loss.

Section 56(3) specifies that ‘fraud offence’ and ‘loss’ is defined in the Fraud Act 2006.

The debt and fraud powers apply to England, Wales and Scotland.

Section 59 (1- 5) prohibits the onward disclosure of HMRC information under section 56 without HMRC’s consent.

The legislation is permissive, even if a legal gateway is in place, HMRC will need to consider cost implications and ensure that the disclosure complies with data protection legislation.

HMRC officials disclosing information must follow the steps set out in the Public Service Delivery Debt and Fraud Code of Practice before any information is disclosed.