Your World of Legal Intelligence
 United Kingdom | +44 (0) 20 7284 8080

Chapter IDG52910

Document Cited authorities 2 Cited in Related
Vincent
Published date19 March 2016
Record NumberIDG52910
CourtHM Revenue & Customs
IssuerHM Revenue & Customs
Why share information with Local Authorities

HMRC shares information with different departments within Local Authorities for different purposes. We share information about:-

  • children at risk with local Social Services departments; http://home.active.hmrci/idgmanual/IDG52970.htm;
  • VAT and Customs matters with Local Trading Standards; ;
  • Tax Credits for Housing Benefit purposes; ;
  • Child Benefit for Housing Benefit purposes; ;
  • Criminal investigations; ;
  • Council Tax Reduction Schemes; see below.

Occasionally we may be part of a Local Authority led Crime Reduction and Safety Partnership group where we can share information with the bodies who are part of that group as long as a legal basis allows us to .

Ensuring information is shared lawfully

All disclosures of HMRC information must be lawful. See IDG40100 for more information on lawful disclosure as provided by the CRCA.

To be lawful, HMRC may only share information with local authorities through a legal gateway. See IDG40320 for general information about legal gateways. The appropriate legal gateway to use is listed under each type of disclosure to Local Authorities, at IDG52920 to IDG52980.

You must also ensure when passing information to Local Authorities that you follow the agreed procedure for disclosures. Details are listed under each type of disclosure to local authorities:

Local Authority request for information form (PDF 42kb)

Top of page

Legislation which allows disclosure

S127 of the Welfare Reform Act 2012

This provides for the introduction of the Universal Credit from 2013, and has consequences for the legal bases upon which HMRC may share information with Local Authorities.

Housing Benefit will form...

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