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 鈥榮pecified persons鈥� to share information to tackle fraud against a public authority.
Section 56(2) specifies that 鈥榝raud against a public authority鈥� 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 鈥榝raud offence鈥� and 鈥榣oss鈥� 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鈥檚 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.