HMRC requires specific legal authority or a \u2018gateway' in order to be able to disclose information it holds in connection with its functions. Once this is in place, HMRC requires any disclosure of information to a public sector body to be governed by a robust Memorandum of Understanding. This will set out:<\/p>
<\/p>
· The legal basis for sharing the information;<\/p>
· The agreed administrative arrangements, including timescales, persons involved, security arrangements and frequency of disclosure;<\/p>
· The circumstances (if any) under which the data may be disclosed and the sanctions that protect against unlawful disclosure of the information; and<\/p>
· The mechanism for maintaining an audit trail or record for HMRC of all external disclosures of data.<\/p>
<\/p>
HMRC has a duty to ensure that any information transfers to a public sector body are legal and secure. HMRC also seeks an ongoing assurance that the transferred information will be treated in accordance with agreed standards and protocols. In addition, even where a legal gateway exists, any information disclosures must be compliant with both the Data Protection Act and the Human Rights Act.<\/p>
<\/p>
<\/p>
<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2014-06-10", "_datatype" : "dateTime"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-06-10T09:57:14.2179874Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2014-06-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Information Sharing"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, with reference to the contribution by the Deputy Leader of the House, Official Report, columns 841-2, on New clause 1 of the Deregulation Bill, how the information-sharing gateway will operate.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/4124", "label" : {"_value" : "Biography information for Chi Onwurah"} } , "tablingMemberConstituency" : {"_value" : "Newcastle upon Tyne Central"} , "tablingMemberPrinted" : [{"_value" : "Chi Onwurah"} ], "uin" : "199417"} , {"_about" : "http://data.parliament.uk/resources/58274", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/58274/answer", "answerText" : {"_value" : "
The Government takes the enforcement of the National Minimum Wage (NMW) very seriously. HMRC review every complaint that is referred to them by the Pay and Work Rights Helpline (0800 917 2368) including complaints concerning those in the maritime sector. In addition, HMRC conduct targeted compliance activity based on data received from various sources and robust risk assessment processes, to identify the sectors and employers across the United Kingdom, who are considered more likely to be failing to pay NMW.<\/p>
<\/p>
<\/p>
The Service Level Agreement between departments is currently under review. Resources have been agreed for 2014/15 between HMRC and BIS to cover the wide range of enforcement services that HMRC provide. The budget for enforcement activity is considered annually. The agreement does not currently cover the provision of enforcement services by reference to particular sectors.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2014-06-16", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "199359"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-06-16T14:57:25.1306194Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2014-06-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Shipping: Minimum Wage"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, what resources will be available for targeted enforcement of the National Minimum Wage amongst employers in the maritime sector in the next two financial years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/178", "label" : {"_value" : "Biography information for John McDonnell"} } , "tablingMemberConstituency" : {"_value" : "Hayes and Harlington"} , "tablingMemberPrinted" : [{"_value" : "John McDonnell"} ], "uin" : "199357"} , {"_about" : "http://data.parliament.uk/resources/58275", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/58275/answer", "answerText" : {"_value" : "
The Government takes the enforcement of the National Minimum Wage (NMW) very seriously. HMRC review every complaint that is referred to them by the Pay and Work Rights Helpline (0800 917 2368) including complaints concerning those in the maritime sector. In addition, HMRC conduct targeted compliance activity based on data received from various sources and robust risk assessment processes, to identify the sectors and employers across the United Kingdom, who are considered more likely to be failing to pay NMW.<\/p>
<\/p>
<\/p>
The Service Level Agreement between departments is currently under review. Resources have been agreed for 2014/15 between HMRC and BIS to cover the wide range of enforcement services that HMRC provide. The budget for enforcement activity is considered annually. The agreement does not currently cover the provision of enforcement services by reference to particular sectors.<\/p>"} , "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"} } , "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"} , "answeringMemberPrinted" : {"_value" : "Mr David Gauke"} , "dateOfAnswer" : {"_value" : "2014-06-16", "_datatype" : "dateTime"} , "groupedQuestionUIN" : {"_value" : "199357"} , "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"} , "questionFirstAnswered" : [{"_value" : "2014-06-16T14:57:25.2156866Z", "_datatype" : "dateTime"} ]} , "answeringDeptId" : {"_value" : "14"} , "answeringDeptShortName" : {"_value" : "Treasury"} , "answeringDeptSortName" : {"_value" : "CaTreasury"} , "date" : {"_value" : "2014-06-05", "_datatype" : "dateTime"} , "hansardHeading" : {"_value" : "Shipping: Minimum Wage"} , "houseId" : {"_value" : "1"} , "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"} } ], "questionText" : "To ask Mr Chancellor of the Exchequer, if he will outline the content of the Service Level Agreement between his Department and HM Revenue and Customs (HMRC) on the work of the HMRC National Minimum Wage Enforcement Team; what resources have been allocated to the enforcement team for work in the maritime sector; and what period the Agreement covers.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"} , "tablingMember" : {"_about" : "http://data.parliament.uk/members/178", "label" : {"_value" : "Biography information for John McDonnell"} } , "tablingMemberConstituency" : {"_value" : "Hayes and Harlington"} , "tablingMemberPrinted" : [{"_value" : "John McDonnell"} ], "uin" : "199359"} , {"_about" : "http://data.parliament.uk/resources/58429", "AnsweringBody" : [{"_value" : "HM Treasury"} ], "answer" : {"_about" : "http://data.parliament.uk/resources/58429/answer", "answerText" : {"_value" : "
Table 1: Bolton North East constituency Working Tax Credit entitlement<\/p>
<\/p>
Tax Year<\/p><\/td> | Total WTC entitlement<\/p><\/td><\/tr> |
2010-11<\/p><\/td> | £19 million<\/p><\/td><\/tr> |
2011-12<\/p><\/td> | £18 million<\/p><\/td><\/tr> |
2012-13<\/p><\/td> | £1 <\/p> <\/p> These figures have been rounded to the nearest £ million.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
}
, "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
, "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
, "dateOfAnswer" : {"_value" : "2014-06-12", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "true", "_datatype" : "boolean"}
, "previousAnswerVersion" : {"_about" : "http://data.parliament.uk/resources/58429/answer/previousversion/939", "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
}
, "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
, "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
}
, "questionFirstAnswered" : [{"_value" : "2014-06-12T14:42:34.88Z", "_datatype" : "dateTime"}
], "questionFirstMinisteriallyCorrected" : [{"_value" : "2015-03-24T12:39:34.773Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2014-06-05", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Working Tax Credit: Bolton"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, how much has been paid through working tax credits to people in Bolton North East constituency in each of the last three years.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/437", "label" : {"_value" : "Biography information for Sir David Crausby"}
}
, "tablingMemberConstituency" : {"_value" : "Bolton North East"}
, "tablingMemberPrinted" : [{"_value" : "Mr David Crausby"}
], "uin" : "199151"}
, {"_about" : "http://data.parliament.uk/resources/57905", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/57905/answer", "answerText" : {"_value" : " It is HMRC's policy to publish Board and Executive Committee minutes annually. The HMRC website is due to be updated with these in the next month. HMRC's Annual Report contains a summary of the key areas of work for each sub-Committee over the previous year.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
}
, "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
, "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
, "dateOfAnswer" : {"_value" : "2014-06-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2014-06-11T15:56:19.6342646Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2014-06-04", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Revenue and Customs: Disclosure of Information"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, if he will publish the minutes of the meetings of the HM Revenue and Customs' Board and associated sub-committees for a) 2013 and b) 2014.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/605", "label" : {"_value" : "Biography information for John Robertson"}
}
, "tablingMemberConstituency" : {"_value" : "Glasgow North West"}
, "tablingMemberPrinted" : [{"_value" : "John Robertson"}
], "uin" : "198899"}
, {"_about" : "http://data.parliament.uk/resources/57906", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/57906/answer", "answerText" : {"_value" : " The remit of the Scrutiny Committee is to advise the Board and Principal Accounting Officer on issues referred by the Board for in-depth review, challenge or assurance. Since its establishment in 2013, the Committee has reviewed the departmental security strategy as well as the department's complaints handling processes.<\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
}
, "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
, "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
, "dateOfAnswer" : {"_value" : "2014-06-11", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2014-06-11T15:57:19.7118274Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2014-06-04", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Revenue and Customs"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, what issues the HM Revenue and Customs' Scrutiny Committee has addressed since its establishment in 2013.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/605", "label" : {"_value" : "Biography information for John Robertson"}
}
, "tablingMemberConstituency" : {"_value" : "Glasgow North West"}
, "tablingMemberPrinted" : [{"_value" : "John Robertson"}
], "uin" : "198900"}
, {"_about" : "http://data.parliament.uk/resources/57937", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/57937/answer", "answerText" : {"_value" : " Estimates of the Exchequer effect of equalising the tax relief given on employee contributions to pension schemes at 30 per cent are not available.<\/strong><\/p>"}
, "answeringMember" : {"_about" : "http://data.parliament.uk/members/1529", "label" : {"_value" : "Biography information for Mr David Gauke"}
}
, "answeringMemberConstituency" : {"_value" : "South West Hertfordshire"}
, "answeringMemberPrinted" : {"_value" : "Mr David Gauke"}
, "dateOfAnswer" : {"_value" : "2014-06-09", "_datatype" : "dateTime"}
, "isMinisterialCorrection" : {"_value" : "false", "_datatype" : "boolean"}
, "questionFirstAnswered" : [{"_value" : "2014-06-09T14:27:46.8041334Z", "_datatype" : "dateTime"}
]}
, "answeringDeptId" : {"_value" : "14"}
, "answeringDeptShortName" : {"_value" : "Treasury"}
, "answeringDeptSortName" : {"_value" : "CaTreasury"}
, "date" : {"_value" : "2014-06-04", "_datatype" : "dateTime"}
, "hansardHeading" : {"_value" : "Tax Allowances: Pensions"}
, "houseId" : {"_value" : "1"}
, "legislature" : [{"_about" : "http://data.parliament.uk/terms/25259", "prefLabel" : {"_value" : "House of Commons"}
}
], "questionText" : "To ask Mr Chancellor of the Exchequer, if he will make an estimate of the cost to the Exchequer of equalising the tax relief given on employee contributions to pension schemes at 30 per cent.", "registeredInterest" : {"_value" : "false", "_datatype" : "boolean"}
, "tablingMember" : {"_about" : "http://data.parliament.uk/members/1414", "label" : {"_value" : "Biography information for Mr Mark Hoban"}
}
, "tablingMemberConstituency" : {"_value" : "Fareham"}
, "tablingMemberPrinted" : [{"_value" : "Mr Mark Hoban"}
], "uin" : "198645"}
, {"_about" : "http://data.parliament.uk/resources/58130", "AnsweringBody" : [{"_value" : "HM Treasury"}
], "answer" : {"_about" : "http://data.parliament.uk/resources/58130/answer", "answerText" : {"_value" : " |