Tax Credits Act 2002 Schedule 5 paragraph 7

Exchange of information between Board and authorities administering certain benefits

Schedule 5 paragraph 7 deals with the sharing of information held by HMRC (the Board) in connection with tax credits, child benefit or guardian's allowance with local authorities that administer housing benefit or council tax benefit.

• The paragraph covers information held by the Board, or by its service providers, for tax credits, child benefit or guardian's allowance purposes.
• This information may be shared with authorities administering housing benefit or council tax benefit, or persons authorised to carry out functions relating to those benefits, solely for use in administering those benefits.
• Recipients of the information must not pass it on to anyone else, except to a person who could have received it directly from the Board, or for the purposes of civil or criminal proceedings under specified social security legislation.
• A further exception allows onward disclosure under paragraph 8 of Schedule 5, which deals with the use of information by certain authorities for other prescribed purposes.