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HMRC internal manual

Information Disclosure Guide

Information disclosure Gateways with other government departments: the National Health Service (NHS) and the NHS Counter Fraud Authority: general

Why share information with the NHS?

The NHS requires information from HMRC to help verify those who are entitled to free prescription medicines.

The NHS Counter Fraud Authority is a distinct part of the NHS which has responsibility for matters relating to the prevention, detection and investigation of fraud and corruption in the NHS. They need HMRC information to facilitate the accurate construction and checking of their customers’ records.

Ensuring information is shared lawfully

All disclosures of HMRC information must be lawful. Please see IDG40300 for more information on lawful disclosure as provided by the CRCA.

To be lawful, HMRC may only share information with the NHS, or NHS Counter Fraud Authority, through a legal gateway. See IDG40320 for general information about what a legal gateway is. The appropriate legal gateway to use is listed under each type of disclosure to the NHS, or Counter Fraud Authority, at IDG53320 to IDG53330.

You must also ensure when passing information to the NHS, or NHS Counter Fraud Authority, that you follow the agreed procedure for disclosures. Details are listed under each type of disclosure.