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Chapter NMWM16060

Document Cited authorities 2 Cited in Related
Vincent
Published date16 April 2016
Record NumberNMWM16060
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
Relevant legislation

The legislation that applies to this page is as follows:

General

National minimum wage enforcement is a function of HM Revenue & Customs (NMWM02030).

From April 2005 HM Revenue & Customs national minimum wage officers have a statutory authority to share information they hold with other HM Revenue & Customs officers. Section 17 Commissioners for Revenue and Customs Act states;

“Information acquired by the Revenue and Customs in connection with a function may be used by them in connection with any other function”.

This means that, with a few exceptions (see IDG20000), any information held by one part of HM Revenue & Customs, including national minimum wage information (NMWM16050), may be passed to any other part of HM Revenue & Customs provided there is a business need. A business need is a valid reason, directly connected to HM Revenue & Customs functions, for information to be passed from one member of staff to another in the course of their duties.

It is important to ensure there is an appropriate business need for information to be shared within HM Revenue & Customs. For example, there is not a business need where information is passed on solely because that information is personally interesting to the recipient.

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