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HMRC internal manual

Compliance Operational Guidance

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HM Revenue & Customs
Updated
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Supporting Guidance: employer compliance: guidance by subject: liaison: Department for Work and Pensions (DWP) - Social Security Agency in Northern Ireland (NISSA)

There are a number of statutory gateways which permit HM Revenue & Customs and DWP to exchange information. The Umbrella Memorandum of Understanding (MoU) between HM Revenue & Customs and the DWP sets out the generic requirements covering all information sharing between the two Departments. This is underpinned by Process MoUs which set out the detailed requirements for specific information exchanges between the Departments. These MoUs make sure that exchanges of information are legitimate, properly authorised and that confidentiality is maintained. Further information on MoUs can be found in IDG40230.

In practice, much of the supply of information between HM Revenue & Customs and the DWP occurs electronically through IT systems, for example the automatic updating link between the NPS system and the CIS (Customer Information System) of the DWP. Other exchanges of information are, in the main, done through specialist units or authorised staff. (This content has been withheld because of exemptions in the Freedom of Information Act 2000) IDG51200(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) Information Disclosure Guide.