IDG58120 - Information Disclosure Gateways with other government departments: Border Security, Asylum and Immigration Act 2025 (BSAI): Home Office

This section applies only to Home Office and the various bodies which fall under it, for example Border Force, Border Security Commander, Director of Border Revenue and other bodies who are headed by the Secretary of State of the Home Department, excluding the Police for the purposes of this section.

Disclosure of HMRC information within the Home Office and associated bodies

Information from HMRC, may be further disclosed between:

  • The Secretary of State of the Home Department
  • An immigration officer
  • A designated customs official
  • The Director of Border Revenue
  • The Border Security Commander

to use for any of their functions, without requiring HMRC consent.

Disclosure of HMRC information outside of the Home Office

In addition to the specified purposes listed in the preceding section allowing disclosure (‘Use and Disclosure of Information Supplied by HMRC’):

The Secretary of State (by whom immigration and nationality functions are exercisable) may further disclose to any person (whether or not within the United Kingdom) for any of the following purposes:

  • a purpose within section 40(1) of the UK Borders Act 2007;
  • purposes connected with—
    • a criminal investigation relating to an immigration or nationality matter, or
    • civil or criminal proceedings relating to such a matter,

    (including investigations and proceedings outside the United Kingdom).

The Secretary of State (by whom general customs functions are exercisable) may further disclose to any person (whether or not within the United Kingdom) for purposes connected with—

  • a criminal investigation, or
  • civil or criminal proceedings relating to a customs function,

    (including investigations and proceedings outside the United Kingdom).

 For purposes not listed, HMRC consent must be obtained.