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HMRC internal manual

Information Disclosure Guide

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

In general details of traders’ VAT records are of minimal use to DWP or the local authority (LA), and therefore should not be disclosed. However if DWP or the LA insist that the information is necessary, please ask them to provide relevant details from their ‘request for information’ (RFI) forms (found atDWP (PDF 42KB), Northern Ireland Social Security Agency (PDF 42KB), or Local Authorities (PDF 30KB))

Please contact your Data Guardian for further advice.