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HMRC internal manual

Information Disclosure Guide

Information disclosure Gateways with other government departments: Local Authorities: for purposes other than housing benefit and council tax fraud

Please note that, except for all the instances outlined in IDG52910, HMRC staff cannot disclose any information directly to local authorities (LAs).

We may, however, disclose information to the Department of Work and Pensions on the LA’s behalf, when this information is to be used by the LA in housing benefit and council tax fraud.

Please do not disclose this information directly to the LA, but to DWP when it requests the information on a LA’s behalf. Guidance on how to do this is provided atIDG51250