IDG63750 - Procedure for disclosing to others (government): Gambling Commission

Why share information with the Gambling Commission?

The Gambling Commission was set up under the Gambling Act 2005. It took over the role previously played by the Gaming Board for Great Britain in regulating casinos, bingo, gaming machines and lotteries. It operates as a Non-Departmental Public Body, sponsored by the Department for Culture, Media and Sport (DCMS). It operates at arm’s length from government and its advice is independent. Its work is funded mainly by licence fees from the gambling industry.

The Gambling Commission requires HMRC information to vet potential gambling license applicants for financial credibility.

Ensuring information is shared lawfully

All disclosures of HMRC information must be lawful. Please see IDG40500 for more information on lawful disclosure as provided by the CRCA.

To be lawful, HMRC may only share information with the Gambling Commission through a legal gateway. See IDG44000 for general information about what a legal gateway is. The appropriate legal gateway to use is listed below.

You must also ensure when passing information to the Gambling Commission that you follow the agreed procedure for disclosures. Details are listed below.

Which part of HMRC can disclose this information?

Former C&E teams involved in gambling, gaming, betting and lottery regimes (primarily Excise teams) may disclose information to the Gambling Commission. If you are in any other team within HMRC and receive a request for information from the Gambling Commission seek further guidance (see IDG90100).

The purpose for which information may be disclosed

Information may be disclosed to assist the Gambling Commission in carrying out its functions. Its functions are set out in the Gambling Act 2005.

Information which can be disclosed

It has been agreed with DCMS that only information relating to former HM Customs & Excise functions will be disclosed to the Gambling Commission. Information held solely in the exercise of former Inland Revenue functions will not be passed to the Commission, nor will data held for former HM Customs & Excise functions that is derived from Inland Revenue data. See IDG90700 for details of former departmental functions.

Procedure to follow

As outlined above, only information relating to former HM Customs & Excise functions may be disclosed, by former C&E teams. Requests to these teams are likely to be made on a case-by-case basis, for the purposes of vetting gambling license applicants. In responding you should ensure the reason for the request and other surrounding circumstances are appropriately documented, see IDG42050. If in doubt, refer to your manager.

Legislation which allows disclosure

Section 30, Section 350 and Schedule 6 Part 1 of the Gambling Act 2005.

Devolved administrations

This guidance applies to the whole of the United Kingdom.

Further guidance

For further guidance and assistance generally on confidentiality, contact Information Strategy (see IDG90100).