Tax Credits Act 2002 Schedule 5 paragraph 8

Power to require benefit administration information from housing benefit and council tax benefit authorities

Schedule 5 paragraph 8 gives HMRC the power to require local authorities (or their agents) who administer housing benefit or council tax benefit to hand over benefit-related information for use in connection with tax credits, child benefit, or guardian's allowance.

• HMRC can compel any authority administering housing benefit or council tax benefit to supply relevant information.
• The power also extends to any person authorised to carry out functions on behalf of such an authority.
• The information can be supplied directly to HMRC or to a service provider acting on HMRC's behalf.
• "Benefit administration information" means any information relevant to the exercise of housing benefit or council tax benefit functions by the authority or its authorised agent.