Commissioners for Revenue and Customs Act 2005 Schedule 2 paragraph 15

Teaching and Higher Education Act 1998

Paragraph 15 of Schedule 2 restricts the circumstances in which HMRC may share taxpayer information with student loan authorities under the Teaching and Higher Education Act 1998.

• HMRC may share information with student loan scheme administrators under the Teaching and Higher Education Act 1998, but only under strict conditions.
• The information shared must have been obtained or held in connection with former Inland Revenue functions, such as income tax and National Insurance.
• This restriction ensures that only tax-related data relevant to student loan repayments is disclosed, not information from other HMRC functions such as customs matters.
• The provision safeguards taxpayer confidentiality by limiting the scope of permissible information sharing to what is strictly relevant.