Commentary on Sections Disclosure of information by public authority Section 130: Inland Revenue
331.This section provides that the Commissioners of Inland Revenue may supply the Secretary of State with information for the purpose of establishing a person’s whereabouts if the Secretary of State reasonably suspects that person does not have leave to be in the United Kingdom ; does not have permission to work; that he has worked in breach of conditions of leave or temporary admission. The Inland Revenue may also provide information to the Secretary of State for the purpose of determining whether an applicant for naturalisation under the British Nationality Act 1981 is of good character and for verifying whether a sponsored entry clearance applicant meets the maintenance and accommodation requirements of the Immigration Rules.