Tax Credits Act 2002 Schedule 5 paragraph 3

Use of social security and tax credits information for regulatory purposes

Schedule 5 paragraph 3 permits the sharing and use of information held for social security or tax credits purposes to support the exercise of functions under certain regulations.

• Information held for social security purposes (including child benefit and guardian's allowance) or tax credits purposes may be shared and reused for specific regulatory functions.
• The information may be held by the Secretary of State, the Northern Ireland Department, or by service providers acting on their behalf.
• The information can be used internally or supplied to service providers working for the Secretary of State or the Northern Ireland Department.
• The permitted use is limited to exercising functions under regulations made under sections 4, 6 or 58 of the Tax Credits Act 2002, or section 5 of the Social Security Administration Act 1992 (or its Northern Ireland equivalent).