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HMRC internal manual

Information Disclosure Guide

HM Revenue & Customs
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Information disclosure Gateways with other government departments: UK Border Agency: Anti-Terrorism, Crime and Security Act 2001 (ATCSA)

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 IDG50100 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 IDG50130 if you are involved in a joint working situation with any part of the UKBA.