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HMRC internal manual

Information Disclosure Guide

From
HM Revenue & Customs
Updated
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Information disclosure Gateways with other government departments: UK Border Agency: Immigration, Asylum and Nationality Act 2006 (IANA)

Section 36 of the Immigration Asylum and Nationality Act 2006 (IANA) is a mandatory gateway and provides a requirement for HMRC to share information with the UK Border Agency (UKBA) and/or the Police in some very specific situations.

Which part of HMRC can disclose this information?

Any part of HMRC that holds information relevant to the IAN Act may disclose, but information that relates to former Inland Revenue matters cannot be shared using this gateway.

The purpose for which information must be disclosed

HMRC are under an obligation to share information (as detailed below) where it has been obtained and held in the course of its functions and where it is likely to be of use for the purposes of UKBA’s immigration, asylum, nationality or customs functions or for the functions of the police.

Information which must be disclosed

Information that relates to:

  • passengers on a ship, aircraft, through train or shuttle train
  • crew of a ship, aircraft, through train or shuttle train
  • freight on a ship, aircraft, through train or shuttle train
  • flights, voyages or international services

or other such matters in respect of travel or freight as may be specified by Order.

Currently, these other matters are limited to the following circumstances by the IANA (Duty to Share Information and Disclosure of Information for Security Purposes) Order 2008:

  • the behaviour or suspected behaviour of a passenger, member of crew or person involved in the supply chain of a freight movement, whether already undertaken or anticipated, and including any possible connection with another person held by that passenger, member of crew or person;
  • the behaviour or suspected behaviour of a person connected or possibly connected to a passenger, member of crew or person involved in the supply chain of a freight movement, whether already undertaken or anticipated, and including any possible connection with another person held by him;
  • any action taken, considered or planned in relation to a passenger, member of crew or person involved in the supply chain of a freight movement or any person connected or possibly connected to any of those persons by HMRC.

Although section 36 IANA places an obligation on HMRC to share information where the information meets the above criteria, this obligation will not take effect where doing so:

  • will prejudice an investigation or prosecution whether in the United Kingdom or elsewhere;
  • requires the consent of a third party which has not been obtained;
  • is likely to cause loss of life or serious injury to any person;
  • would be to the detriment of safeguarding national security, or
  • would be in breach of an obligation of the United Kingdom or Her Majesty’s Government under an international or other agreement.

The recipient of any disclosure cannot further disclose HMRC information acquired under this gateway unless they receive consent from HMRC.

Legislation which allows disclosure

Section 36 of the Immigration Asylum and Nationality Act 2006 as amended by section 21 of the Borders, Citizenship and Immigration Act 2009.

Devolved Administrations

This guidance applies to the whole of the United Kingdom.