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HMRC internal manual

Information Disclosure Guide

From
HM Revenue & Customs
Updated
, see all updates

Information disclosure Gateways with other government departments: Child Support Agency: England, Scotland and Wales

Section 127 of the Welfare Reform Act 2012 allows HMRC to disclose any information held for income tax, contributions, tax credits, child benefit or guardian’s allowance functions which will assist CSA in its child support functions.

Procedure to follow

  • All requests by the CSA for information to trace absent parents and/or self employment details must be made on Form 720 which should be sent to Debt Management and Banking (DMB).
  • All requests by the CSA for information in relation to National Insurance Contributions (NICs), or historical Non Resident Parents/employer/self employment address, self employment earnings and other income details must be made on Forms CSA709/CSF341 and addressed to the Data Entry Group (DEG), NICO & EO.
  • All requests by the CSA for deduction records must be made on form CSA711/CSF238 and sent to the Records Retrieval Services, NICO & EO.
  • All requests by the CSA for information about Tax Credits must be passed to the Tax Credit Office (TCO).

No other forms or contact points should be used.

Please see IDG80100 for all contact details.