The functions of the Department for Work and Pensions (DWP) are
similar to many of the functions of HMRC. In particular the two
departments overlap when dealing with National Insurance
Contributions (NICs), tax credit applicants, social security
benefit claimants and pension credit claimants.
DWP may also request HMRC information on behalf of a local
authority. This is because local authorities have a role in the
administration of social security benefits in the form of housing
benefit and council tax benefits.
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 DWP
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 DWP at
IDG62520 to
IDG62660.
You must also ensure when passing information to DWP that you
follow the agreed procedure for disclosures. Details are listed
under each type of disclosure to DWP:
| IDG62520 | DWP require tax information for purposes related to social security, employment and training administration |
| IDG62540 | DWP require specific National Insurance Contribution, statutory sick pay, or statutory maternity information |
| IDG62560 | DWP requires information about Tax Credits |
| IDG62580 | DWP requires information about Child Benefit |
| IDG62600 | Information is requested by the DWP on behalf of a local authority |
| IDG62620 | Requests for information regarding persons other than the claimant |
| IDG62630 | Requests for VAT information |
| IDG62640 | Requests for name and address of employer |
| IDG62660 | You possess information about social security fraud, but DWP have not actively requested this information (spontaneous disclosure) |
Additionally the DWP has oversight of the Health and Safety Executive. See IDG64250 for information on disclosure to the HSE.
