Question to the HM Treasury:

To ask His Majesty's Government whether they will list those intended to be covered by the term “or anyone acting on their behalf” in Regulation 2 of the Windsor Framework (Disclosure of Revenue and Customs Information) Regulations 2023; whether there are any statutory limits on what information anyone acting in this capacity could provide to the EU; and whether those to whom the information pertains will be informed that the information has been passed to the EU.

The UK Government has been clear that the sharing of information is an important feature underpinning the Windsor Framework.

In relation to the matters covered by The Windsor Framework (Disclosure of Revenue and Customs Information) Regulations 2023, HMRC is generally the body which will share relevant information in respect of customs, VAT and excise.

The provision to also allow others acting on HMRC’s behalf to share information is intended to ensure that where other departments & agencies (for example, Border Force) are working on delegated authority from HMRC, they can also share information if necessary. There are limited scenarios under which any other departments or agencies would ever have access to such information, due to existing restrictions on the sharing of taxpayer-related data.

Restrictions on the data which can be shared are contained both in existing domestic law through the Commissioners for Revenue and Customs Act (CRCA) and Human Rights Act (HRA) and in the provisions of the 2023 Regulation itself. Disclosure is only permitted for the purposes of meeting an obligation of the United Kingdom arising under or relating to the Framework.

HMRC will not routinely be informing those to whom the information pertains when relevant information is shared under Windsor Framework arrangements. However, HMRC’s published privacy notice is up to date and reflects the information we share with the EU.