Tax Credits Act 2002 section Schedule 5 para 1

Powers to use information

Schedule 5 paragraph 1 authorises the sharing and use of information held in connection with tax credits, child benefit, and guardian's allowance between HMRC and its service providers.

• Information held by HMRC or its service providers relating to tax credits, child benefit, or guardian's allowance may be used for the exercise of functions connected with those benefits.
• HMRC may supply such information to any person providing services to HMRC, where this supports the carrying out of those functions.
• Service providers who hold information on behalf of HMRC may also use that information for purposes connected with the relevant functions.
• The power covers use both directly for the exercise of the relevant functions and for any purposes connected with that exercise.