IDG62520 - Department for Work and Pensions: DWP require tax information for purposes related to social security, employment and training administration
The purpose for which information may be disclosed
HMRC may disclose to DWP for the prevention, detection, investigation or prosecution of social security offences, or for checking the accuracy of social security information.
Information may also be disclosed for the prevention, detection, investigation or prosecution of offences related to payments by DWP for any purposes connected with employment or training, including checking the accuracy of employment or training information.
Information which can be disclosed
The information that may generally be disclosed comprises:
- start and end dates of employment,
- amount of earnings,
- dates of self-employment,
- amount of drawings (or net profit in cases where the balance sheet is not available or the turnover is under £15,000)
- subcontractor payments under the Construction Industry Scheme.
Procedure to follow
All information requests received from and made to DWP will be handled using a dedicated mail box. Therefore all requests should be channelled through the dedicated mailbox
DWP Liaison - Operational Risk
The agreed stencil must be completed and signed by a DWP official. This stencil is provided at IDG90200 for your information, but DWP should have a copy of the stencil.
Once RIS are satisfied that the stencil has been completed correctly they will arrange for the disclosure to be made. Only information within the description shown above will be disclosed by the team in RIS.
If DWP request any further information than that noted above
- If DWP require specific National Insurance Contribution, statutory sick pay, or statutory maternity information see IDG62540.
- If DWP request information about a person other than the claimant (a ‘third party’) please see IDG62620.
- If DWP request VAT information, please see IDG62630.
- If DWP request information about the name and address of an employer, please see IDG62640.
Legislation which allows disclosure
Section 122 Social Security Administration Act 1992 (as amended).
Devolved administrations
This guidance is applicable to England, Wales and Scotland.
For Northern Ireland, all references to DWP include the Social Security Agency (SSA). Similarly, 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 Information Strategy for advice (see IDG90100).
