IDG65560 - Local Authorities: Disclosing tax credit information to local authorities

We may disclose tax credit information to local authorities

Only the Tax Credits Office (TCO) may disclose this information.

If a local authority officer asks you for information about tax credits, you must pass the request on to TCO. Offices other than TCO are not permitted to disclose this information to local authorities.

Procedure to follow

Please contact the TCO Multi Agency Team if you receive a request for this information from local authorities. See IDG90100 for TCO contact details.

Information which can be disclosed

TCO may only provide DWP and local authorities with information taken from the Tax Credit application form or award notice.

If more information is requested in connection with Tax Credit documentation, please seek further advice.

TCO can also advise on the provision of witness statements in Tax Credit cases (see IDG42200).

Legislation which allows disclosure

HMRC can disclose tax credit information to local authorities using the gateway provided by Schedule 5 Tax Credit Act 2002.

Devolved administrations

This guidance is applicable to England, Wales and Scotland.

For Northern Ireland, any references to local authorities refer to the Northern Ireland Housing Executive.

Further guidance

If you receive a request for information and are unsure how to proceed, please contact TCO Multi-Agency Team for advice (see IDG90100).