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Chapter IDG52300

Document Cited authorities 2 Cited in Related
Vincent
Published date19 March 2016
Record NumberIDG52300
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
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 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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