Part 4: Trade information Section 13: Disclosure of information by HMRC
Following the UK’s exit from the EU and the transition period, several bodies will need to have access to HMRC data to enable them to carry out functions relating to trade which were previously fulfilled by the European Commission. For example, the Department for International Trade and the TRA require information to conduct trade disputes on behalf of the UK or impose trade remedies. Access to the information is also required in order to produce trade statistics and for trade research and analysis purposes which can both inform the development of evidence-based trade policy and be used to monitor and evaluate its effectiveness. Section 13 allows HMRC to share data with those bodies in order that they can fulfil such functions.
	This provision is needed in addition to the disclosure of information power in section 25 of the Taxation (Cross-border Trade) Act 2018 because that power is limited to matters related to customs duty purposes, which does not cover the full scope of the Government’s activities.
	Section 13(1) allows HMRC to share data with public or private bodies in order that they can fulfil their public functions as they relate to trade. This includes powers to share data, when needed, with international organisations that oversee the world trade system (for example the WTO) as well as with other departments, including the Cabinet Office, and the devolved authorities.
	Section 13(2) provides a non-exhaustive list of functions connected with the border which are part of wider Minister of the Crown functions relating to trade, in particular those of the Minister for the Cabinet Office.
	Section 13(3) ensures that information can only be used by the recipient for the purpose for which it was disclosed by HMRC and prohibits any onward sharing of the data beyond the bodies with which sharing has been agreed unless expressly permitted by HMRC Commissioners. Permission can be granted on an individual disclosure basis or on a more general basis, where ongoing disclosure is required for the same purpose and with the same organisation. These restrictions mirror the restrictions in the Commissioners for Revenue and Customs Act 2005.
	Section 13(4) applies the penalties under section 19 and 20 of the Commissioners for Revenue and Customs Act 2005 in respect of any unauthorised sharing of information received under this power.
	Section 13(5) confirms that this data sharing section does not limit or constrain data sharing powers in the Commissioners for Revenue and Customs Act 2005 or in any other enactment or rule of law. In effect this means that any restrictions on the sharing of data under this provision are limited to the scope of this Act.
	Section 13(6) confirms that nothing in the section permits the disclosure of information which is not also permitted under the Data Protection Act 2018 or the Investigatory Powers Act 2016.