Chapter IDG55140
| Published date | 19 March 2016 |
| Record Number | IDG55140 |
Section 36 of the Immigration Asylum and Nationality Act 2006 (IANA) is a mandatory gateway and provides a requirement for HMRC to share information with the UK Border Agency (UKBA) and/or the Police in some very specific situations.
Which part of HMRC can disclose this information?
The purpose for which information must be disclosed
Information which must be disclosed
Legislation which allows disclosure
Devolved Administrations
Any part of HMRC that holds information relevant to the IAN Act may disclose, but information that relates to former Inland Revenue matters cannot be shared using this gateway.
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The purpose for which information must be disclosedHMRC are under an obligation to share information (as detailed below) where it has been obtained and held in the course of its functions and where it is likely to be of use for the purposes of UKBA’s immigration, asylum, nationality or customs functions or for the functions of the police.
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Information which must be disclosedInformation that relates to:
- passengers on a ship, aircraft, through train or shuttle train
- crew of a ship, aircraft, through train or shuttle train
- freight on a ship, aircraft, through train or shuttle train
- flights, voyages or international services
or other such matters in respect of travel or freight as may be specified by Order.
Currently, these other matters are limited to the following circumstances by the IANA (Duty to Share Information and Disclosure of Information for Security Purposes) Order 2008:
- the behaviour or suspected behaviour of a passenger, member of crew or person involved in the supply chain of a freight movement, whether already undertaken or anticipated, and including any possible connection with another person held by that passenger, member of crew or person;
- the behaviour or suspected behaviour of a person connected or possibly connected to a passenger, member of crew or person involved in the supply chain of a freight movement, whether already undertaken or anticipated, and including any possible connection with another person held by him;
- any action taken, considered or planned in relation to a...
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