Chapter IDG50900

Published date19 March 2016
Record NumberIDG50900
CourtHM Revenue & Customs

A number of legal gateways have been enacted which permit HMRC to disclose information to the Department for Education (DfE). However, there are restrictions on who from HMRC can supply information to DfE, and in some cases the disclosure of information is not made directly to DfE. The details noted below are for information purposes only. You should contact Information Policy and Disclosure (see IDG80100), or another office if specified in the following guidance, if you receive a request for information from DfE.

Student Loan information

DfE may request certain information from HMRC in connection with the administration of Student Loans. Please see IDG54800 for further guidance on disclosing Student Loan information.

Children at risk of harm

Arrangements are in place to permit HMRC to disclose information to assist in the welfare of children. These disclosures may only be made in very limited circumstances. Please see IDG52970 for further guidance on disclosing information about children at risk.

Free school meals and early years provision

Under Section Section 110 Education Act 2005, HMRC may provide DfE with tax...

To continue reading

Request your trial

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT