CCM7450 - Discrepancy Enquiries: Working an enquiry – couples - confidentiality

As a couple will have made their claim jointly, they have, by implication, given consent to the Revenue to discuss the contents of the claim form with either party. “Contents of the claim form” means all the information on the form, relating to either or both of the claimants. We can also disclose to either or both claimants

• any information relating to the claim, to an award, or to any change of circumstances relevant to the claim or the award
• any communication made or received that relates to an award or a change of circumstances
• any other information which appears to be relevant to the entitlement to tax credits, or to a change of circumstances.

Where you are making your enquiry because of SA changes which have implications for the tax credits entitlement, you may need to discuss with (or disclose to) one or both claimants information which relates to the SA liability of the other person. If the changes arise because of an SA enquiry, you must be careful only to discuss / disclose the results of that enquiry (i.e. the revised SA income figure) with or to the other person. You must not discuss / disclose the details of the SA enquiry (e.g. the reasons for the income being increased) with or to the other person.