HMRC criminal investigation disclosure powers

The powers of criminal investigators and HMRC in particular to compel the production of information are diverse. With a wide array of potential offences which may fall under the heading of ‘tax crimes’ pursuant to which HMRC may compel the production or disclosure of information the term ‘production order’ or ‘disclosure notice/order’ can refer to a number of different statutory regimes by which an individual or company can be compelled to provide information and/or documents relating to either the activities of itself or a third party.

HMRC’s powers

The most commonly encountered powers are those contained in the Police and Criminal Evidence Act 1984 (PACE 1984) the Serious Organised Crime and Police Act 2005 (SOCPA 2005) and the Proceeds of Crime Act 2002 (POCA 2002). There is also an information power in the Taxes Management Act 1970 s 20BA but this...