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HMRC internal manual

Claimant Compliance Manual

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HM Revenue & Customs
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Liaison: External Links - Local Authorities (LAs) - Disclosing Information to LAs

For Northern Ireland (NI) references to LAs should be applied to the Housing Executive in relation to Housing Benefit and to the Rates Collection Agency in relation to the equivalent of Council Tax Benefit.

The amount of the NTC award is taken into account in the calculation of housing and council tax benefits. We can at our discretion, disclose information about NTC to LAs(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) You must not disclose information direct. If you receive a request from an LA, you should refer the person making the request to the DWP’s “Housing and Benefit Circular” HB/CTB/A49/99 published on 03/11/1999, which has been circulated to all LAs. You should draw their attention to paragraph 8 of the “Statement of Arrangements between the IR and Authorities in the UK administering Housing Benefit or Council Tax Benefit”, the text of which is given at CCM3240.