Tax Credits Act 2002 section 11

Unauthorised disclosure of information

Section 11 of Schedule 5 amends the existing rules on unauthorised disclosure of confidential information to extend them to the new tax credits system under the Tax Credits Act 2002.

• The existing confidentiality rules in the Finance Act 1989 are updated to cover information held in connection with the new tax credits.
• "Tax credit functions" are defined broadly to include the work of the Board, the General and Special Commissioners' administrative staff, and anyone providing services to them.
• References to the old working families' tax credit and disabled person's tax credit are replaced with references to the new tax credits under the 2002 Act.
• The scope of protected information is also extended to cover child benefit and guardian's allowance.

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