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Chapter IDG54100

Document Cited authorities 2 Cited in Related
Vincent
Published date19 March 2016
Record NumberIDG54100
CourtHM Revenue & Customs

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...

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