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HMRC internal manual

Information Disclosure Guide

Information disclosure Gateways with other government departments: Health and Safety Executive (including Health and Safety Commission): National Insurance Contributions, Statutory Sick Pay, Statutory Maternity Pay, Statutory Paternity Pay

Which part of HMRC can disclose this information?

All offices are permitted to disclose this information directly to the HSE within the guidance below.

Information which can be disclosed

Information held by HMRC for the purposes of its functions in relation to contributions, statutory sick pay, statutory maternity pay, statutory paternity pay or statutory adoption pay may, on request, be disclosed to the HSE for the purposes of its functions.

Procedure to follow

You must ensure that HSE requires the information for the purposes of its functions and that it is requested citing the legislation below.

Legislation which allows disclosure

You may only make the disclosure if the request is made under Section 122AA Social Security Administration Act 1992. If the request is made under any legislation other than this or the Health and Safety at Work Act 1974 (see IDG52020) please contact Information Policy and Disclosure.

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Devolved administrations

This guidance applies to the whole of the United Kingdom.

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Further guidance

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