IDG58000 - Information Disclosure Gateways with other government departments: The Trade Act 2021

Trade Act 2021

Section 13 of the Trade Act 2021 allows HMRC to share information with a Minister of the Crown or a devolved authority in order that the recipient can fulfil their functions relating to trade. This gateway also enables HMRC to share information with an international organisation or any other body (which could be public or private and/or acting on behalf of the Minister of the Crown or devolved authority), in order that the organisation in question can fulfil their public functions relating to trade.

‘Functions relating to trade’ are not defined but the Act contains a non-exhaustive list of functions connected with the border which includes: analysis of the flow of traffic, goods and services into and out of the UK; and possible impact of new design or measures relating to imports, exports, border security and transport on such flows.

Section 13 (3) prohibits the recipient from using HMRC information for any purpose other than to fulfil their functions relating to trade. Section 13 (3) also prohibits the recipient from onwardly disclosing HMRC information without the consent of the Commissioners. The consent may be specific or general.

The main focus of the gateway is around the recipient’s functions rather than HMRC’s. When considering the application of this gateway, you will first need to assess whether the recipient has any functions relating to trade. If so, the second step is to determine whether HMRC information is required to facilitate or further the exercise of these functions. Thirdly, you will need to determine what the minimum level of information disclosure is which will enable the recipient to satisfy its trade function but ensures that HMRC complies with its human rights and data protection obligations as any disclosure should be relevant, necessary and proportionate to the aim being achieved. Finally, you will need to exercise discretion in accordance with public law principles to determine whether the disclosure is appropriate.

If you need further advice on the handling of a request made under the Trade Act, please consult with your Security & Information Business Partner (SIBP) in the first instance.