Transparency data
Customer left UK data share business as usual 2025
This Memorandum of Understanding between HMRC and Home Office for 'customer abroad' data was agreed and put in place in 2025.
Documents
Details
This agreement is published as part of the Code of Practice for public authorities disclosing information under chapters 1, 3 and 4 (Public Service Delivery, Debt and Fraud) of part 5 of the Digital Economy Act 2017.
The purpose of the data share is to identify customers who failed to notify HMRC of a change in circumstances. This data share aims to identify fraud and reduce the financial losses to the Exchequer.
Updates to this page
Published 5 January 2026