IDG65520 - Local Authorities: Sharing information with local Social Services about children at risk

Social Service departments exist within all Local Authorities. One of their duties is to protect and promote the well-being of children. Where a child is thought to be at risk of significant harm, Social Services may make a request for information from HMRC.

Section 63 Children Act 2004 allows HMRC to disclose tax credits or child benefit information (but not information relating to a person’s income) to Social Services where they are undertaking certain enquiries or investigations.

Only the Child Benefit Office (CBO) may disclose this information

Offices other than CBO are not permitted to disclose this information to Social Services (see below).

Procedure to follow

The arrangement that HMRC has with Social Services is that CBO take responsibility for all disclosures to them of information which relates to the welfare of a child. This is most likely to be information relating to child benefit.

It is unlikely to be appropriate to disclose tax credit information to Social Services. If you receive such a request, you should contact Information Strategy (see IDG90100) for advice.

If you receive a request from a Social Services department for child benefit information you should remind the requestor that the Department for Education and Skills (the predecessor department of the Department for Children, Schools and Families) have written to all Directors of Social Services, explaining HMRC’s position. You should pass the request to CBO Customer Relations Unit and provide the requestor with contact details for the Unit. (See IDG90100 for contact details.)

Devolved administrations

This guidance applies to England, Wales and Scotland. Requests in Scotland will come from the “Keeper of the Child Protection Register”, not directly from the local authority.

Further guidance

If you receive a request for child benefit information and are unsure how to proceed, please contact CBO Customer Relations Unit for advice.

If you receive a request for tax credit information, or have any other query regarding disclosure, you should contact Information Strategy. See IDG90100 for contact details.