IDG69000 - for disclosing to others (government): UK Border Agency

Why share information with the Immigration officers in the UK Border Agency?

UKBA is responsible for managing immigration control in the United Kingdom. They also consider applications for permission to stay, citizenship, and asylum. Their role as a border control and law enforcement agency means that they often work closely with HMRC officers. The National Asylum Support Service (NASS) is a particular area of the UKBA that may request information from HMRC. The procedures for disclosing to NASS and UKBA are the same. The term ‘UKBA’ in this guidance implicitly includes NASS. Ensuring information is shared lawfully

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

To be lawful, HMRC may only share information with UKBA through a legal gateway. See IDG44000 for general information about legal gateways. Most disclosures of information by HMRC to UKBA will be made through the gateway provided by the UK Borders Act 2007, as listed below. Note that information can still be shared with HMRC officers in the UKBA in accordance with s.17 CRCA (Commissioners for Revenue and Customs Act 2005). Please see IDG25000 for more details. If this route is taken, the recipient of the information will not be able to disclose the information to non-HMRC officers unless done so in accordance with s.18 CRCA.

You must also ensure when passing information to UKBA that you follow the agreed procedure for disclosures. Details are listed under each type of disclosure to UKBA, being: