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

HMRC internal manual

Information Disclosure Guide

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

Only the Child Benefit Office may disclose this information

If a DWP officer asks you for information about Child Benefit, and you do not work in Child Benefit Office (CBO), you must pass the request on to CBO Customer Relations Unit. Offices other than CBO are not permitted to disclose Child Benefit information.

Procedure to follow if you do not work in CBO

Please contact the CBO Customer Relations Unit if you receive a request for this information from DWP. See IDG80100 for CBO Customer Relations Unit contact details.

Legislation which allows disclosure

HMRC can disclose Child Benefit 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 CBO Customer Relations Unit for advice (see IDG80100).