Information disclosure Gateways with other government departments: UK Border Agency: disclosures made under "shared services" arrangements
Some parts of HMRC, such as the National Co-ordination Unit (NCU), provide a “shared service” to UKBA which can include the co-ordination and dissemination of intelligence products and other information to other departments and agencies on behalf of UKBA. In such circumstances, the disclosures are deemed to be made by UKBA, not the HMRC unit providing the service and there is no requirement for HMRC staff in these units to find an HMRC-related legal gateway for the disclosure. If the disclosure is made as HMRC, and not on behalf of UKBA, then the relevant provisions of the law and this guidance apply.
Legislation which allows disclosure
Section 27 of the Borders, Citizenship and Immigration Act 2009 permits HMRC to provide this service to UKBA.