HMRC may disclose information to the UKBA through a legal
gateway provided by section 19 of the Anti-Terrorism, Crime and
Security Act 2001 (ATCSA). See
IDG60150 for more information on how to
disclose to organisations such as the UKBA using the ATCSA. This
includes where the UKBA request information from the department, or
where the department wishes to pro-actively disclose the
information to a part of the UKBA.
Please also see
IDG60150 if you are involved in a joint
working situation with the any part of the UKBA.
