Commentary on Sections Part 3: Other Measures to Prevent or Disrupt Serious and Other Crime Schedule 9: Transfers to SOCA or NPIA Section 85: Disclosure of information by Revenue and Customs
278.This section allows HMRC to disclose information for the purposes of civil recovery of the proceeds of crime. The purpose is to permit the disclosure of information that would otherwise be protected by the code of confidentiality in section 18(1) of the Commissioners for Revenue and Customs Act 2005. Subsection (1) states that the section applies to information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005. Subsection (2) sets out the circumstances in which information may be disclosed by or with the authority of the Commissioners. Subsection (2)(a) permits disclosure to the Criminal Assets Bureau in Ireland for the purpose of enabling or assisting it to exercise any of its functions in connection with any matter within subsection (3). Subsection (2)(b)(i) permits disclosure to a public authority specified in an order made by the Treasury for the purpose of enabling or assisting it to exercise functions in connection with any matter within subsection (3). Subsection (2)(b)(ii) provides that the order may specify or describe the matters within subsection (3) which apply.
279.The public authority may be in the United Kingdom or elsewhere. Subsection (3) sets out the matters which will permit disclosure, which are the identification of proceeds of crime, the bringing of civil proceedings for enforcement purposes in relation to proceeds of crime and the taking of other action in relation to proceeds of crime. Subsection (4) provides that information disclosed in accordance with subsection (2) must not be further disclosed except in the exercise of functions in connection with a matter within subsection (3) (or, in a subsection (2)(b)(ii) case, a matter within subsection (3) specified or described by order) and with the consent of the Commissioners or an authorised officer of HMRC. Subsection (5) provides that consent or authorisation under subsection (4) may be general or specific. Subsection (6) provides for the application of section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) if any person in the United Kingdom discloses information in contravention of subsection (4) relating to a person whose identity can be deduced from it. Section 19 will apply in relation to the disclosure as it applies to section 20(9) of the 2005 Act (prohibition on further disclosure without consent). Subsection (7) provides that a disclosure to the CAB or specified public authority is a reference to such persons as may be specified in relation to the CAB or authority. Subsection (8) provides that nothing under this section authorises the making of a disclosure which contravenes the Data Protection Act 1998, or Part 1 of the Regulation of Investigatory Powers Act 2000. Subsection (9) sets out definitions of terms used in this section.