New AISA between Customs and Inland Revenue
Inland Revenue can now supply tax information to Customs, to help us investigate serious crime.
On 1 October 2020 a new Approved Information Sharing Agreement (AISA) which Customs and Inland Revenue are parties to came into force.
This agreement, known as the Serious Crime AISA, allows Inland Revenue to share confidential tax information with Customs, Police and the Serious Fraud Office for the purpose of prevention, detection, investigation or providing evidence of serious crimes (ie those punishable by 4 or more years in prison).
This agreement will assist with investigations into serious Customs offences, such as offences against sections 371 (defrauding Customs revenue) and 390 (knowingly importing or exporting objectionable publications) of the Customs and Excise Act 2018.