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HMRC internal manual

Information Disclosure Guide

Information disclosure Gateways with other government departments: Local Authorities: disclosure of Tax Credit information

We may disclose tax credit information to Local Authorities for use in the administration of Housing Benefit.

If a Local Authority officer asks you for information about tax credits, you must pass the request on to the Tax Credits Office (TCO). Offices other than TCO are not permitted to disclose this information to local authorities.

Procedure to follow

Please contact the TCO Multi Agency Team if you receive a request for this information from Local Authorities. See IDG80100 for TCO contact details.

Information which can be disclosed

TCO may only provide DWP and Local Authorities with information taken from the Tax Credit application form or award notice.

If more information is requested in connection with Tax Credit documentation, please seek further advice.

TCO can also advise on the provision of witness statements in Tax Credit cases (see IDG40220).

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Legislation which allows disclosure

HMRC can disclose tax credit information to Local Authorities using the gateway provided by Paragraph 7 of Schedule 5 Tax Credit Act 2002.

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Devolved administrations

This guidance is applicable to England, Wales and Scotland.

For Northern Ireland, any references to Local Authorities refer to the Northern Ireland Housing Executive.

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Further guidance

If you receive a request for information and are unsure how to proceed, please contact TCO Multi-Agency Team for advice (seeIDG80100).