Please note that, except for all the instances outlined
inIDG65500, HMRC staff cannot disclose any information directly to
local authorities (LAs).
We may, however, disclose information to the Department of
Work and Pensions on the LA’s behalf, when this information
is to be used by the LA in housing benefit and council tax fraud.
Please do not disclose this information directly to the LA,
but to DWP when it requests the information on a LA’s
behalf. Guidance on how to do this is provided at
IDG62600.
