IDG55135 - Information disclosure Gateways with other government departments: Home Office: disclosures made under "shared services" arrangements

Some parts of HMRC, such as the National Co-ordination Unit (NCU), provide a “shared service” to the Home Office which can include the co-ordination and dissemination of intelligence products and other information to other departments and agencies on behalf of the Home Office. In such circumstances, the disclosures are deemed to be made by Home Office, not the HMRC unit providing the service and there is no requirement for HMRC staff in these units to find an HMRC-related legal gateway for the disclosure. If the disclosure is made as HMRC, and not on behalf of Home Office, then the relevant provisions of the law and this guidance apply.

Legislation which allows disclosure

Section 27 of the Borders, Citizenship and Immigration Act 2009 permits HMRC to provide this service to the Home Office.