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HMRC internal manual

Information Disclosure Guide

HM Revenue & Customs
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Information disclosure Gateways with other government departments: Child Support Agency - Department for Work and Pensions

Why share information with the Child Support Agency

The child maintenance functions held by the CSA were transferred to the Child Maintenance and Enforcement Commission (CMEC) in 2008. CMEC’s functions were transferred back to the Department for Work and Pensions in 2012 but the ‘Child Maintenance Group’ continues to operate using the client-facing brand name of the Child Support Agency.

Section 127 Welfare Reform Act 2012 allows HMRC to provide the Child Support Agency (CSA) with information to assist with the tracing of an absent parent, earnings information to assist for child support purposes, and tax credit information.

In Northern Ireland, the Child Support Agency remains an agency of the DWP and information sharing arrangements continue to be allowed under Section 34 and Schedule 3 of the Child Maintenance Act (Northern Ireland) 2008 - - see IDG50330.