Tax Credits Act 2002 section 58

Administrative arrangements

Section 58 enables regulations to be made so that government bodies other than HMRC can act as intermediaries in the administration of tax credits, child benefit and guardian's allowance claims.

• Where regulations allow claims or notifications for tax credits, child benefit or guardian's allowance to be submitted to a relevant authority (rather than directly to HMRC), further regulations may be made covering the administrative handling of those claims.
• Such regulations may require claimants, HMRC or other persons to provide information or evidence to the relevant authority, and may allow the relevant authority to give information or advice back to claimants.
• The regulations may also cover the recording, verification, holding and forwarding of claims, notifications and supporting evidence to HMRC or to a service provider acting on HMRC's behalf.
• A "relevant authority" means the Secretary of State, the Northern Ireland Department, or any person providing services to either of them.