NMWM16210 - Disclosure of information: Department for Business and Trade
Relevant legislation
The legislation that applies to this page is as follows:
- Employment Relations Act 1999 section 39
- Commissioners for Revenue and Customs Act 2005
General
Information obtained by National Minimum Wage teams while carrying out National Minimum Wage functions primarily rests with the Secretary of State of the Department for Business and Trade (NMWM02020) and is not generally HM Revenue & Customs (NMWM02030) information.
The legal gateway (NMWM16030) to allow the passing of information to the Department for Business and Trade is section 39 of the Employment Relations Act 1999 when it is:
- solely National Minimum Wage information obtained by HM Revenue & Customs National Minimum Wage officers in the course of their duties;
- other information, of interest to the Department for Business and Trade for National Minimum Wage purposes, obtained as a result of ex Inland Revenue functions. (This does not cover information obtained as a result of an exercise of ex - Customs & Excise functions, for example VAT details, which cannot be disclosed outside HM Revenue & Customs even if the information has been obtained since April 2005)
Information formerly owned by Customs & Excise information cannot be passed to the Department for Business and Trade as it is specifically excluded under Part 2 of Schedule 2 of the Commissioners for Revenue and Customs Act 2005(NMWM16050).
Information cannot be passed to executive agencies of the Department for Business and Trade, such as the Insolvency Service Disqualification Unit (NMWM16280) unless specific legal gateways (NMWM16070) exist.
For information about disclosure to external solicitors acting for the Department for Business and Trade in respect of directors’ disqualifications see NMWM16300.