IDG65500 - Procedure for disclosing to others (government): Local Authorities: General
Why share information with local authorities
HMRC shares information with different departments within local authorities for different purposes. We share: information about children at risk with local Social Services departments; information about imported construction products with local Trading Standards; information about tax credits with local authorities; certain other types of information with those in local authorities responsible for housing benefits and council tax benefits; and law enforcement information with local authorities with which we have Crime Reduction and Safety Partnerships.
Ensuring information is shared lawfully
All disclosures of HMRC information must be lawful. See IDG40500 for more information on lawful disclosure as provided by the CRCA.
To be lawful, HMRC may only share information with local authorities through a legal gateway. See IDG44000 for general information about legal gateways. The appropriate legal gateway to use is listed under each type of disclosure to local authorities, at IDG65520 to IDG65600.
You must also ensure when passing information to local authorities that you follow the agreed procedure for disclosures. Details are listed under each type of disclosure to local authorities:
Sharing information with local Social Services about children at risk |
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Disclosing Tax Credit information to local authorities for the purposes of housing benefit and council tax fraud |
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Disclosing Child Benefit information to local authorities for the purposes of housing benefit and council tax fraud |
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Disclosing information other than Tax Credit and Child Benefit information to local authorities, for the purposes of housing benefit and council tax fraud |
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Sharing information with local authorities with which we have a Crime Reduction and Safety Partnership |
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Sharing information with local Trading Standards |
