Tax Credits Act 2002 Schedule 5 paragraph 5

Sharing tax credits information for employment and training purposes

Schedule 5 paragraph 5 permits HMRC to share information held for tax credits, child benefit or guardian's allowance purposes with government departments responsible for employment and training functions.

• The paragraph covers information held by HMRC (the Board) or by service providers acting on HMRC's behalf, where that information relates to tax credits, child benefit or guardian's allowance.
• This information may be shared with the Secretary of State or the Department for Employment and Learning in Northern Ireland, or with service providers working for either of those bodies.
• The permitted purpose for sharing the information is to support prescribed functions relating to employment or training.
• The specific employment or training functions for which the information may be used must be set out in regulations (prescribed), ensuring that the scope of data sharing is formally defined and limited.