Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Information Disclosure Guide

HM Revenue & Customs
, see all updates

Information disclosure Gateways with other government departments: Department for Education

A number of legal gateways have been enacted which permit HMRC to disclose information to the Department for Education (DfE). However, there are restrictions on who from HMRC can supply information to DfE, and in some cases the disclosure of information is not made directly to DfE. The details noted below are for information purposes only. You should contact Information Policy and Disclosure (see IDG80100), or another office if specified in the following guidance, if you receive a request for information from DfE.

Student Loan information

DfE may request certain information from HMRC in connection with the administration of Student Loans. Please see IDG54800 for further guidance on disclosing Student Loan information.

Children at risk of harm

Arrangements are in place to permit HMRC to disclose information to assist in the welfare of children. These disclosures may only be made in very limited circumstances. Please see IDG52970 for further guidance on disclosing information about children at risk.

Free school meals and early years provision

Under Section Section 110 Education Act 2005, HMRC may provide DfE with tax credit information necessary for the administration of free school meals.

Under Section 1 of the Education Act 2011 the Childcare Act 2006 is amended to the effect that HMRC may provide DfE with tax credit information for use in determining eligibility of children for free early years education.

These disclosures are made through our respective IT systems. DfE should not approach a member of staff about these disclosures, and if they do, please contact Information Strategy for further guidance.

Further guidance

For further advice please contact your Data Guardian.