IDG53200 - Information disclosure Gateways with other government departments: National Minimum Wage
HMRC enforces the National Minimum Wage Act 1998 on behalf of the Department for Business, Energy and Industrial Strategy (BEIS). This work is carried out by the National Minimum Wage (NMW) enforcement teams in HMRC, NMW enforcement is a HMRC function under schedule 1 of the CRCA 2005 as it was inherited from the former Inland Revenue statutory functions.
Exchanging information with NMW teams
Prior to the creation of HMRC, there were restrictions on the use of NMW information in the two former departments (Inland Revenue and Customs & Excise), and restrictions on the extent to which the former departments could disclose to NMW teams.
One of the effects of the merger however has been to remove these restrictions. This means NMW teams may now disclose information wider within HMRC (including for former HMCE functions), and the wider department may provide information to NMW teams, provided there is a business need for the disclosures. These disclosures are undertaken in the same way as any other internal sharing of information (see IDG20000) and in line with s.17 of the CRCA which permits HMRC information used for one HMRC function to be used for another.
Disclosure of NMW information Department for Business, Energy and Industrial Strategy (BEIS)
All information which is to be passed from HMRC NMW teams must be passed through NMW Risk Team, who act as the single point of contact for exchange with BIS. Please see IDG80100 for contact details for the NMW Central Information Unit. Although all NMW and HMRC information can be shared internally, only information held for former Inland Revenue functions (of which NMW is one) can be disclosed to the BEIS.
Section 39 of the Employment Relations Act 1999 allows information obtained in relation to a former Inland Revenue matter to be disclosed to BEIS for any purpose relating to the National Minimum Wage Act 1998. Information obtained in relation to a former Customs and Excise matter cannot be disclosed. See IDG40470 for further guidance on what constitutes former Inland Revenue and former Customs and Excise matters.
Disclosure of NMW information to external agencies
NMW information held by HMRC for its functions in relation to NMW enforcement falls within scope of s.17 and s.18 of the CRCA, this means that;
- NMW information can be shared internally where it is being used for another HMRC function under s.17 of the CRCA
- NMW information can be shared externally where this is permitted by the exceptions under s.18 (2) of the CRCA 2005, or under s.18 (3) of the CRCA where a legal gateway permits this.
Further guidance
If you have any further queries please contact your Security & Information Business Partner (SIBP).