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HMRC internal manual

Information Disclosure Guide

Information disclosure Gateways with other government departments: Department for Work and Pensions (DWP): Tax Credits information

Only the Tax Credits Office (TCO) and Tax Credits Contact Centre (TCC) may disclose this information

If a DWP officer asks you for information about tax credits, you must pass the request on to TCO. Offices other than TCO are not permitted to disclose tax credit information.

Procedure to follow

Please contact the TCO if you receive a request for this information from DWP. See IDG80100 for TCO contact details.

Legislation which allows disclosure

HMRC can disclose tax credit information to the DWP using the gateway provided by S127 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).

Further guidance

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