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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: Department for Work and Pensions (DWP): income tax information

The purpose for which information may be disclosed

HMRC may disclose to DWP for the prevention, detection, investigation or prosecution of social security offences, or for checking the accuracy of social security information.

Information may also be disclosed for the prevention, detection, investigation or prosecution of offences related to payments by DWP for any purposes connected with employment or training, including checking the accuracy of employment or training information.

Information which can be disclosed

The information that may generally be disclosed comprises:

  • start and end dates of employment,
  • amount of earnings,
  • dates of self-employment,
  • amount of drawings (or net profit in cases where the balance sheet is not available or the turnover is under £15,000)
  • subcontractor payments under the Construction Industry Scheme.

Procedure to follow

All information requests received from and made to DWP will be handled using a dedicated mail box. Therefore all requests should be sent to the dedicated mailbox DWP, Liaison (RIS ID&I - GET Cardiff)

The agreed stencil must be completed and signed by a DWP official. Below is a copy of the stencil for your information, but DWP should have a copy of the stencil. DWP request for information form (PDF 42KB)

Once RIS are satisfied that the stencil has been completed correctly they will arrange for the disclosure to be made. Only information within the description shown above will be disclosed by the team in RIS.

If DWP request other information

  • If DWP require specific National Insurance Contribution, statutory sick pay, or statutory maternity information see IDG51220.
  • If DWP request information about a person other than the claimant (a ‘third party’) please see IDG51260.
  • If DWP request VAT information, please see IDG51270.
  • If DWP request information about the name and address of an employer, please see IDG51280.

Legislation which allows disclosure

Section 127 Welfare Reform Act 2012.

Devolved administrations

This guidance is applicable to England, Wales and Scotland.

For Northern Ireland, all references to DWP include the Social Security Agency (SSA). Similarly, any references to local authorities refer to the Northern Ireland Housing Executive.

Northern Ireland Social Security Agency request for information form (PDF 83KB)

Further guidance

If you receive a request for information and are unsure how to proceed, please contact your Data Guardian.