Information disclosure Gateways with other government departments: UK Border Agency: general
Why share information with officers in the UK Border Agency (UKBA)?
UKBA is responsible for managing immigration control in the United Kingdom, considering applications for permission to stay, citizenship, and asylum. They are also responsible for a number of customs border functions formerly carried out by HMRC such as tackling the smuggling of excise goods and prohibited and restricted items (e.g. drugs, weapons etc) and the assessment and collection of tax or duty in the red channel.
HMRC and UKBA work closely together to carry out their respective customs functions and will share information where it is necessary, relevant and proportionate to do so. For example, UKBA may support HMRC’s inland investigations into revenue smuggling and HMRC investigators may attend at the border in response to smuggling detected by UKBA.
Ensuring information is shared lawfully
All disclosures of HMRC information must be lawful. See IDG40300 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 IDG40320 for general information about legal gateways), or where the disclosure is for the functions of HMRC (see IDG40410 for further information on disclosure for functions). Most disclosures of information by HMRC to UKBA will be made through the gateway provided by the UK Borders Act 2007, as listed below.
If an Officer leaves HMRC to go and work for the UKBA, that Officer is no longer part of HMRC and, therefore, information cannot be shared with them under S17 of the CRCA. You must always ensure that you follow the agreed procedure for disclosures as explained in this guidance.