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.
Social Services request information relating to child benefit or guardian’s allowance
Section 63 of the Children Act 2004 allows HMRC to disclose information relating to child benefit or guardian’s allowance (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.
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.)
If you receive a request for child benefit information and are unsure how to proceed, please contact CBO Customer Relations Unit (see IDG90100) for advice.
Social Services request information relating to tax credits
Although section 63 of the Children Act 2004 also enables HMRC to disclose information relating to tax credits to Social Services, it is unlikely to be appropriate to do so. If you receive such a request, you should contact Information Strategy (see IDG90100) for advice.
Social Services request any other information
If you receive a request from Social services for any other information, you must contact Information Strategy (see IDG90100) for further advice.
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.
Proactive disclosures about “children at risk”
While visiting customer’s homes, HMRC staff may form an opinion that children are living in circumstances that give cause for concern. If you think that a child is in imminent danger you may disclose information to the police through the gateway provided by section 19 of the Anti-Terrorism, Crime and Security Act 2001 (ATCSA). See IDG60150 for further guidance on disclosing through the ATCSA gateway. If there is no imminent danger, but you have concerns about the welfare of a child you must not disclose but should discuss the issue with an appropriate Grade 7. If you both agree that there is a strong case for disclosure, you should prepare a note setting out the details of the case and send this to Information Strategy (see IDG90100) for further advice.
Further guidance
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.
