Tax Credits Act 2002 section 9

Provision of information by Board for health purposes

Section 9 of Schedule 5 allows HMRC to share tax credits, child benefit and guardian's allowance information with health authorities, subject to strict controls on onward disclosure and criminal penalties for unauthorised use.

• HMRC (and its service providers) may share information held for tax credits, child benefit or guardian's allowance purposes with specified health bodies across the UK
• The information may only be used for prescribed health-related functions and must not be passed on to third parties without HMRC's authority
• Unauthorised disclosure of such information is a criminal offence, unless it falls within specific permitted exceptions
• Penalties for unlawful disclosure can be up to two years' imprisonment and/or an unlimited fine on indictment, or up to six months' imprisonment and/or a fine up to the statutory maximum on summary conviction