IDG69030 - UK Border Agency: Disclosures made under the UK Borders Act 2007

 

Section 40 UK Borders Act 2007 (UKBA07) permits HMRC to disclose information to the UK Border Agency (UKBA) for the purposes of “doing anything… in connection with the exercise of immigration and nationality functions”.

Procedure to follow

A Memorandum of Understanding (MoU) has been signed with UKBA which specifies the procedures that we will follow in exchanging direct tax information with UKBA. Note that legitimate information disclosures between the legacy Customs functions of the department will not be governed by procedures described within the MoU, and will continue as before.

For direct tax information, UKBA will make requests under s.40 UKBA07, using the form specified in the MoU. This must then be approved by a UKBA authorising officer before being sent for processing:

• to the Gateway Exchange Team (GET) Cardiff (CRI) for requests with the protective marking of “Restricted”, or
• to the Gateway Exchange Team (GET) London (CEI) where the protective marking is “Confidential”.

Disclosures should be made on a case-by-case basis. When requesting information about an individual(s) or business(es), the request must contain details of the investigation or purpose to which it relates and the specific details required from HMRC– e.g. current address, details of income etc.

HMRC will only participate in bulk data matching exercises where it has been agreed that doing so is proportionate and in line with the statutory provisions permitting disclosure, e.g. for the prevention of benefit fraud.

A request should indicate the protective marking appropriate, taking account of the sensitivity of the information provided in support of that request.

Spontaneous disclosures

HMRC officers may make spontaneous (or, in other words, proactive) disclosures of information to UKBA, by sending the information to (This text has been withheld because of exemptions in the Freedom of Information Act 2000)(who will forward it to UKBA). UKBA are keen for HMRC to inform them of any items of interest to them, such as: lists of stolen or abused National Insurance numbers, information concerning asylum support fraud and information concerning the employment of illegal migrants.

Joint operations

UKBA and HMRC may become involved in joint operations or exercises, some of which may include other departments such as DWP. When such operations are planned, HMRC officers involved must contact the Gateway Exchange Team (GET) London (This text has been withheld because of exemptions in the Freedom of Information Act 2000)to obtain prior permission to disclose to UKBA directly (in “real time”) for the purposes of the operation. HMRC officers must keep a record of the disclosure made during the course of the operation. At the end of the operation, officers must send a report to GET London detailing the number of disclosures made. Those records must be retained locally for 3 years.

Information which can be disclosed

Any information held by HMRC in connection with its functions that relates to one or more of the purposes outlined below.

The purposes for which information may be disclosed

Information can be disclosed under the provisions of s.40 UKBA for the following purposes:

• For immigration purposes, such as administering immigration control under the Immigration Acts (and preventing, detecting, investigating or prosecuting offences under those Acts)
• Determining whether to impose (or actually imposing) penalties or charges under Part 2 of the Immigration and Asylum Act 1999 (carriers' liability)
• Providing support for asylum-seekers and their dependants or providing facilities/arranging for the provision of facilities, for the accommodation of persons under section 4 of the Immigration and Asylum Act 1999
• Determining whether an applicant for naturalisation under the British Nationality Act 1981 is of good character
• Determining whether an applicant within subsection (1) of section 58 of the Immigration, Asylum and Nationality Act 2006 (acquisition of British nationality by adult or young person) for registration under a provision listed in subsection (2) of that section is of good character
• Determining whether to make an order in respect of a person under section 40 of the British Nationality Act 1981 (deprivation of citizenship)
• Doing anything else in connection with the exercise of immigration and nationality functions

If the purpose of the desired disclosure relates to a criminal matter and is not included in the list above, the gateway provided by the Anti-Terrorism, Crime and Security Act 2001 (ATCSA) may be relevant to the situation. Please see IDG69050 for more details.

Legislation which allows disclosure

Section 40 UK Borders Act 2007 (UKBA)

Further guidance

If you receive a request for information and are unsure how to proceed, please contact Information Strategy for advice. See IDG90100 for contact details.