Chapter IDG60232

Record NumberIDG60232
Published date19 March 2016

SubSection 20(2)
SubSection 20(3)
SubSection 20(4)
SubSection 20(5)
SubSection 20(6)
SubSection 20(7)

This annex describes the categories contained in Section 20 of CRCA, together with a brief additional explanation of the extent to which the Commissioners will currently permit disclosures under those provisions. Note that these are the only categories within which information may be disclosed in the public interest.

Remember also that, in addition to falling within one of these categories, a disclosure will only be lawful if it falls within either a general or individual instruction. See paragraph IDG60232, together with IDG60233 (general instructions) and IDG60234 (Individual Instructions).

SubSection 20(2)

‘To a person exercising public functions, whether in the UK or abroad, for the purpose of preventing or detecting crime, in order to comply with an obligation of the United Kingdom or Her Majesty’s Government, under an international or other agreement relating to the movement of persons, goods or services.’

Explanation: The reference to ‘person exercising public functions’ is taken from the definition of ‘public authority’ used in the Human Rights Act 1998. The agreements in question will typically be Memoranda of Understanding entered into by the Commissioners or their predecessors, with public bodies abroad. These bodies include the World Customs Organisation and other customs administrations.

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SubSection 20(3)

‘To a body regulating a profession, in relation to misconduct on the part of a member, which relates to a HMRC function.’

Explanation: This would cover a disclosure about the misconduct of a professional person, such as an accountant preparing accounts or returns for tax purposes, but would also extend to other professionals whose misconduct related to a function of the department, e.g. in relation to the valuation of assets.

In accordance with the instructions at IDG60233 and IDG60234, any disclosure to a tax or accountancy regulatory body must be passed by the ISBC Agent Compliance Team (or a successor team) and authorised by two Deputy Directors.

If you are considering making such a disclosure, you must contact the ISBC Agent Compliance Team (see IDG80100) in the first instance. Disclosure to any other professional regulatory body must not be authorised without reference to your Data Guardian.

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SubSection 20(4)

‘To a constable who is exercising functions relating to the movement of persons or goods into or out...

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