IDG58110 - Information Disclosure Gateways with other government departments: Border Security, Asylum and Immigration Act 2025 (BSAI): Disclosure of Information

Supply of Customs Information by HMRC

Section 30 of the Border Security, Asylum and Immigration Act 2025 (BSAI) allows HMRC to share certain information with a specified person for that person’s functions, subject to the conditions of sections 31 and 32.

What information is in scope?

HMRC may share information held in connection with its customs functions. ‘HMRC’s customs functions’ is defined as HMRC’s functions in their capacity as a customs service, and includes in particular functions relating to:

  • the movement of goods or cash into, out of, or within the UK.
  • the imposition, enforcement, or regulation of any tax or duty related to such movements.

Who can HMRC share information with?

HMRC may share with the following specified person(s):

Home Office Recipients:

a)       an immigration officer;
b)       a designated customs official;
c)       the Director of Border Revenue;
d)       the Border Security Commander.

OGD and Police Recipients:

a)       a Minister of the Crown or a government department (including Scottish Administration, Northern Ireland departments, Welsh Government, and statutory bodies);
b)       a UK authorised person, i.e. Police (as defined in section 36).

Other International Recipients:

a)       the government of a country or territory outside the UK;
b)       a person in a country or territory outside the UK with public functions relating to movements of goods or cash into and out of that country or territory, or enforcing any tax or duty relating to such movement of goods;
c)       an international organisation with functions relating to cross-border movements of goods or cash;
d)       an international organisation that is party to an international arrangement making provision for cooperation between HMRC and that international organisation.

Use and disclosure of information supplied by HMRC

Section 31 sets out how information shared under Section 30 can be used and further disclosed, subject to the conditions of section 32.

Re-use of HMRC information

The following specified persons:

  • Minister of the Crown or a government department (including Scottish Administration, Northern Ireland departments, Welsh Government, and statutory bodies)
  • Immigration officer
  • Designated customs official
  • Director of Border Revenue
  • Border Security Commander
  • UK authorised person (as defined in section 36)

may use the information for any of their other functions without requiring HMRC consent.

International recipients may not re-use the information received.

Further Disclosure of HMRC information

The specified persons listed above may further disclose to another specified person listed above, for the following purposes (as defined in section 36):

  • any purpose for which the information was supplied originally by HMRC
  • immigration purposes
  • the purposes of exercising a customs function
  • the law enforcement purposes
  • human welfare purposes
  • safeguarding national security
  • purposes connected with—
    • a criminal investigation, or
    • civil or criminal proceedings,

    (including investigations and proceedings outside the United Kingdom).

International recipients cannot further disclose without HMRC consent.

Disclosure of HMRC information pursuant to a Court Order

Any person who has lawfully received HMRC supplied information under sections 30 – 32 may disclose that information to comply with a court order.

For purposes not listed, HMRC consent must be obtained.