Chapter IDG52300

CourtHM Revenue & Customs
Record NumberIDG52300
Published date19 March 2016

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 for example;

Immigration and nationality purposes (Immigration Enforcement);

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

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