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HMRC internal manual

Information Disclosure Guide

HM Revenue & Customs
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Information disclosure Gateways with other government departments: Service Personnel and Veterans Agency

The Service Personnel and Veterans Agency (SPVA) provides pay and pension services to serving and military personnel, and are responsible for the assessment, award, payment and maintenance of all pensions relating to the armed forces.

Information that can be disclosed

HMRC may disclose any information that we hold for the purposes of our functions relating to National Insurance Contributions (NICs), statutory payments, Health in Pregnancy grant, Tax Credits, Child Benefit or Guardian’s Allowance.

Information relating to other functions of HMRC may not be disclosed unless you have the specific consent of the customer. Further guidance on customer consent can be found at IDG30210.

The purpose for which information may be disclosed

Information may be provided to the SPVA for the purposes of their functions relating to war pensions.

Procedure to follow

Only those teams working in the relevant business areas may disclose information to the SPVA - for example, tax credits information should only be disclosed by Benefits and Credits, and only NIC&EO should disclose NICs information.

Legislation which allows disclosure

  • Schedule 5, Tax Credits Act 2002 for information relating to tax credits, Child Benefit and Guardian’s Allowance.
  • Section 121E of the Social Security Administration Act 1992 for disclosure of information held for the purposes of our functions relating to National Insurance Contributions.
  • Section 13 of the Employment Act 2002 for information relating to Statutory Paternity Pay and Statutory Adoption Pay.

Further guidance

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