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HMRC internal manual

Claimant Compliance Manual

Working the examination: Couples: Confidentiality

As a couple will have made their claim jointly, they have, by implication, given consent to the Revenue to discuss the contents of the claim form with either party. “Contents of the claim form” means all the information on the form, relating to either or both claimants. We can disclose to either or both of the claimants:

  • any information relating to the claim, to an award, or to any change of circumstances relevant to the claim or award
  • any communication made or received that relates to an award or a change of circumstances
  • any other information which appears to be relevant to the entitlement to tax credits, or to a change of circumstances.Where the income for tax credits needs to be amended to take account of changes to the SA return (for example, for 2003/04, if there has been an SA enquiry into the 2002 return which has resulted in a change to the self-employed profits for 2001/02), you may need to discuss with (or disclose to) one or both claimants information which relates to the SA liability of the other person. If so, you must be careful only to discuss / disclose the

results of the SA enquiry (i.e. the revised SA income figure) with, or to, the other person. You must not discuss / disclose the details of the SA enquiry (e.g. the reasons for the income being increased) with, or to, the other person.