IDG52300 - Information disclosure Gateways with other government departments: Home Office

General

Any information held by HMRC in connection with its functions may be disclosed to parts of the Home Office for its immigration, nationality and customs functions as defined in the legal gateway. The relevant gateways are as follows;

Immigration and nationality purposes (Immigration Enforcement);

• s.40 of UK Borders Act 2007; permits disclosure for immigration & nationality functions exercised under the immigration and nationality acts;

Customs purposes (Border Force);

• section 41A into the UK Borders Act 2007 as amended by Section 20 of the Borders, Citizenship and Immigration Act (BCIA) 2009; this permits HMRC to disclose customs information to the Secretary of State for the Home Office/Border Force officials for the purposes of Border Force customs functions as defined in part 1 of the Borders, Citizenship and Immigration Act 2009.
• 36 of the Immigration, Asylum and Nationality Act (IANA) 2006; this provides a mandatory gateway requiring HMRC to disclose information to Border Force (BF) for the purposes of BF customs and immigration functions. The information covered by this provision relates to passenger, crew, freight, service and other travel related information where the information has been assessed and identified as likely to be of use for immigration, police or revenue and customs purposes.

Further guidance

If you receive a request for information and are unsure how to proceed please contact your Security & Information Business Partner (SIBP).