IDG58130 - Information Disclosure Gateways with other government departments: Border Security, Asylum and Immigration Act 2025 (BSAI): Further Provisions and Obligations
Section 32 sets out further provisions and obligations for the information disclosed under sections 30 and 31.
HMRC may place restrictions on how information is to be further disclosed by Home Office.
HMRC may place restrictions on how information is to be used and further disclosed by all other recipients of the data.
A recipient who did not receive the information directly from HMRC may only use that information for the purpose it was supplied and may only disclose it with the consent of HMRC.
It is a criminal offence to further disclose HMRC information if disclosure is not for a permitted purpose or HMRC consent has not been given.
It is mandatory for a person who is further disclosing information to notify the recipient of the limitations and prohibitions that apply to the information with regards to how the information can be used and further disclosed.