Transparency data

The disclosure of information by HMRC to Leeds City Council 2023

This Data Usage Agreement for the disclosure of information by HMRC to Leeds City Council for the purposes of combating fraud was put into place in 2023.

• From: HM Revenue & Customs
• Published: 22 July 2025

Documents

Conditions of disclosure of information by HMRC to Leeds City Council for the purposes of preventing and combating fraud against a public authority

Ref: RIS DUA 2023

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Details

This agreement is published as part of the Code of Practice for public authorities disclosing information under chapters 1, 3 and 4 (Public Service Delivery, Debt and Fraud) of part 5 of the Digital Economy Act 2017.

The purpose of this data share is to combat and prevent fraud against a public authority through the sharing of data. Adult social care departments within local authorities must assess whether or not an individual, who is receiving a care and support package, qualifies for any state assistance to help them meet their living costs. This data share allows for this function to be carried out.

This is a pilot, which will be extended to allow for additional time for the relevant data to be shared and analysed.

Published 22 July 2025