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

The following Corporate Crime practice 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?
  • Confiscation investigations
  • Civil recovery investigations
  • Money laundering investigations
  • Exploitation proceeds investigations
  • What are the grounds for making a disclosure order?
  • Applications for a disclosure order
  • Procedure in the Crown Court
  • More...

What is a disclosure order?

A disclosure order is, in general terms, an order authorising a request for information with which the recipient is obliged to comply, which is usually backed up by penal sanctions for non-compliance.

Section 357 of the Proceeds of Crime Act 2002 (POCA 2002) governs the making of disclosure order in investigations concerned with the proceeds of crime. This section provides for the court to make a disclosure order, which itself authorises an ‘appropriate officer’ to give notice in writing (an information notice), 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

The Criminal Finances Act 2017 extended the definition of ‘appropriate officer’ to include personnel from the Her Majesty’s Revenue and Customs (HMRC) and the Financial Conduct Authority (FCA)

Relevant information for the purposes of the POCA 2002, Pt 8 is documentary or other information which the officer considers to be relevant to the investigation.

As was said by Lord Justice Carnwath in Serious Organised Crime

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