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Chapter IDG55110

Document Cited authorities 1 Cited in Related
Vincent
Published date19 March 2016
Record NumberIDG55110
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
Why share information with officers in the UK Border Agency (UKBA)?

UKBA is responsible for managing immigration control in the United Kingdom, considering applications for permission to stay, citizenship, and asylum. They are also responsible for a number of customs border functions formerly carried out by HMRC such as tackling the smuggling of excise goods and prohibited and restricted items (e.g. drugs, weapons etc) and the assessment and collection of tax or duty in the red channel.

HMRC and UKBA work closely together to carry out their respective customs functions and will share information where it is necessary, relevant and proportionate to do so. For example, UKBA may support HMRC’s inland investigations into revenue smuggling and HMRC investigators may attend at the border in response to smuggling detected by UKBA.

Ensuring information is shared lawfully

All disclosures of HMRC information must be lawful. See IDG40300 for more information on lawful disclosure as provided by...

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