Question proposed, That the clause stand part of the Bill.

Data from His Majesty’s Revenue and Customs will be crucial for the investigation and enforcement of many different employment rights beyond the national minimum wage, which HMRC is specifically tasked to enforce on behalf of the Secretary of State. However, much of HMRC’s data is understandably confidential, and it is therefore prudent to require an extra level of approval before information shared by HMRC is disclosed further.

The Clause restricts the disclosure of that information without authorisation from the commissioners of HMRC. If information is inadvertently shared without approval, section 19 of the Commissioners for Revenue and Customs Act 2005, on wrongful disclosure, applies. The result could be a fine and/or imprisonment for the individual committing the offence. The clause ensures information-sharing best practice across Government and puts in place an appropriate safeguard around the sharing of HMRC data.

On the face of it, this is a sensible Clause with appropriate safeguards around HMRC data. The only note of caution I would throw into the mix when involving HMRC in any investigation is that there are arm’s length bodies and then there are arm’s length bodies, and it is well known that HRMC can often prove very independent, if I may put it that way, when it comes to such investigations. I know—and this is relevant—from other work I do, including as chairman of the loan charge and taxpayer fairness all-party parliamentary group, that there can sometimes be some difficulties and challenges in terms of HMRC’s ability to share data and its willingness to engage in a straightforward conversation, even with other enforcement agencies.

I encourage the Minister, prior to enforcement of this legislation, to work with his colleagues in the Treasury team—his right hon. Friend the Chancellor and, more importantly, the Economic Secretary to the Treasury—to find the most straightforward way of getting an agreement in place with HMRC on these enforcement activities, because there are too many tales of woe from other areas, such as the loan charge, in which I take a particular interest on behalf of a number of constituents and which must be got right. HMRC is a body that many right hon. and hon. Friends have found it difficult to get straightforward answers out of under all sorts of Governments—blue ones, red ones and coalition ones—over recent years. I encourage the Minister to do that due diligence and work to ensure that, metaphorically speaking, all the ducks are in a row.

The Shadow Minister raises some fair points. I commend him for the work he does on the loan charge, and that all-party group is important. Certainly, HMRC’s functions in terms of the fair work agency will be focused on national minimum wage enforcement. I do not think that that is an area where we have some of the difficulties the shadow Minister referred to, but of course we will make sure. The intention in the Clause is to make sure that appropriate safeguards are indeed in place.

Question put and agreed to.

Clause 100 accordingly ordered to stand part of the Bill.