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HMRC internal manual

National Minimum Wage Manual

Disclosure of information: Home Office Immigration Enforcement (previously UK Border Agency)

Relevant legislation

The legislation that applies to this page is as follows:

  • UK Borders Act 2007, sections 40 and 41(A)

General

Home Office Immigration Enforcement (previously UK Border Agency) is an executive agency of the Home Office (NMWM16220), and is responsible for controlling our borders and managing immigration control in the United Kingdom. They also consider applications for permission to stay, citizenship and asylum.  

The UK Borders Act came into force on 31 January 2008 enabling HM Revenue & Customs (including national minimum wage) to lawfully disclose information, documents or articles to Home Office Immigration Enforcement for purposes specified in the legislation and relating to the exercise of immigration and nationality functions.

Any request for national minimum wage information from Home Office Immigration Enforcement or information that you consider may be of interest to them such as illegal workers (NMWM05200), should be sent to NMW Risk Team (NMWM02040) who will forward the information to Home Office Immigration Enforcement if appropriate.