Fraud Investigation Service
External Correspondence Team
PO Box 198
Newcastle NE98 1ZZ
16 August 2017
Dear Mr Lee Freedom of Information Act (FOIA)
Thank you for your request under the FOIA, which was received on 18 July 2017, for the
following information: “In a recent Response to a Request for Information you disclosed the following:
"HMRC establishes its own Criminal Justice Procedures for the execution of PACE and
POCA powers, including cash seizure under Part 5 of POCA". "These Procedures are a
distillation of the legislation as written, including amendments, the associated POCA Codes
of Practice and learning from operational experience of HMRC officers executing cash
Please disclose HMRC's "own Criminal Justice Procedures" (for PACE and SOCA)”.
I am answering under the freedom of Information Act 2000 (FOIA).
I can confirm that HMRC holds information that falls within scope of your request. However,
we estimate that it would exceed the FOIA cost limit to deal with it. The FOIA cost limit,
which is specified in regulations, equates to one person spending 3½ working days locating
and extracting all of the information within scope of the request.
Information is available in large print, audio and Braille formats.
Text Relay service number – 18001
FOI2017 01294 D Lee
It may be helpful to know that HMRC Criminal Justice Procedure can be used in number of
criminal operational situation. Therefore, extracting the requested information would exceed
the appropriate limit. Consequently, we are not obliged to comply with your request.
Normally, HMRC would explore with you how you might be able to narrow or refine your
request so that it did not exceed the FOIA cost limit. However, in this case, I cannot see any
scope for doing this due to the volume of potentially relevant material which would breach
the cost limit.
Although your request exceeds the FOIA cost limit, we did find some readily available
information, which we are providing on a discretionary basis as below:
In the letter of 7 April my colleague explained that HMRC POCA procedures follow the
Proceeds of Crime Act 2002 (as amended) and Home Office POCA Codes of Practice. In
the same way HMRC PACE procedures follow The Police and Criminal Evidence Act 1984
(Application to Revenue and Customs) Order 2015
(which specifies the particular PACE
powers that HMRC may use) and the Home Office PACE Codes of Practice)
. Only a limited
number of HMRC officers who have been trained and authorised to do so are authorised to
use criminal investigation powers, in accordance with undertakings given to Parliament
regarding HMRC powers and safeguards.
If you are not happy with this reply you may request a review by writing to HMRC FOI Team,
Room 1C/23, 100 Parliament Street London SW1A 2BQ or email firstname.lastname@example.org.
You must request a review within 2 months of the date of this
letter. It would assist our review if you set out which aspects of the reply concern you and
why you are dissatisfied.
If you are not content with the outcome of an internal review, you may apply directly to the
Information Commissioner (ICO) for a decision. The ICO will not usually consider a case
unless you have exhausted the internal review procedure provided by HMRC. He can be
contacted at The Information Commissioner’s Office, Wycliffe House, Water Lane,
Wilmslow, Cheshire SK9 5AF or by their website at www.ico.org.uk.
Yours sincerely, Freedom of Information Team
To find out what you can expect from us and what we expect from you go to www.gov.uk/hmrc/your-charter
and have a look at ‘Your Charter’.