Disclosure orders under the Proceeds of Crime Act 2002
Disclosure orders under the Proceeds of Crime Act 2002

The following Corporate Crime guidance note provides comprehensive and up to date legal information covering:

  • Disclosure orders under the Proceeds of Crime Act 2002
  • What is a disclosure order?
  • When can a disclosure order be made?
  • What are the grounds for making a disclosure order?
  • Applications for a disclosure order
  • Procedure in the Crown Court
  • Execution of a disclosure order
  • Discharging disclosure orders
  • Offence of failing to comply with a disclosure order

What is a disclosure order?

A disclosure order is a request for financial information with which the recipient is obliged to comply.

Section 357 of the Proceeds of Crime Act 2002 (POCA 2002) defines an order for disclosure as an order which authorises an ‘appropriate officer’ to give notice in writing, to any person they consider holds relevant information to the investigation requiring that person to:

  1. answer questions, either at a time specified in the notice or at once, at a place so specified

  2. provide information specified in the notice, by a time and in a manner so specified

  3. produce documents, or documents of a description, specified in the notice, either at or by a time so specified or at once, and in a manner so specified

As was said by Lord Justice Carnwath in Serious Organised Crime Agency v Perry at paragraph [25] (on a point not reversed in the Supreme Court), a disclosure order confers authority on an appropriate officer by notice in writing to require persons to answer questions, provide information or produce documents as the case may be. The intention is that the order be used to pursue the investigation without the need for further recourse to the court.

It is, therefore, a permission or authority, granted by the court, to an appropriate officer using their judgment