IDG61020 - Child Support Agency: Disclosing information to the CSA in England, Scotland and Wales
The Child Maintenance and Other Payments Act (2008) allows HMRC to disclose any information held for income tax, contributions, tax credits, child benefit or guardian’s allowance functions which will assist CSA in its child support functions.
Procedure to follow
- Information to trace absent parents and/or self-employment details. Only DMB may make this disclosure. All requests in relation to the above by CSA must be made on Form 720.
- Information in relation to National Insurance Contributions (NICs), or historical Non Resident Parents/employer/self employment address, self employment earnings and other income details.
Only HMRC National Insurance Contributions Office (NICO & EO) may make this disclosure.
All requests for NI records / history must be made by CSA using forms CSA709/CSF341 and addressed to Data Entry Group (DEG), NICO & EO. Alternatively if CSA require deduction records they should complete and send form CSA711/CSF238 to Microfilm and Retrieval Services (MRS), NICO & EO. No other form or contact point should be used to obtain this information. See IDG90100 for NICO & EO contact details.
- Information about Tax Credits. Only the Tax Credit Office (TCO) may make this disclosure. Any requests received for tax credit information must be passed to TCO. Offices other than TCO are not permitted to disclose this information directly to CSA.
Further guidance
If you receive a request for information and are unsure how to proceed, please contact Information Strategy for advice. See IDG90100 for contact details.
