The ICO has issued updated guidance on the use of the crime and taxation exemption under the Data Protection Act 1998. The guidance has been issued in an attempt to remove uncertainty in relation to the disclosure of information to prevent or detect crime. The guidance is aimed at organizations that often process data for crime and taxation purposes, such as the police and HMRC. The guidance explains how to apply the exemptions in relation to data protection and includes real-world examples to illustrate various scenarios.

https://ico.org.uk/media/for-organisations/documents/1594/ section-29.pdf