Tax Credits Act 2002 section 59

Use and disclosure of information

Section 59 introduces Schedule 5 to the Tax Credits Act 2002, which contains detailed provisions governing how information collected in connection with tax credits may be used and shared between government departments and other bodies.

• Section 59 is a short enabling provision that gives legal effect to Schedule 5 of the Act
• Schedule 5 sets out the rules on how information obtained for tax credits purposes may be used and disclosed
• The provisions govern information sharing between HMRC and other government bodies involved in administering benefits and tax credits
• The schedule provides the legal framework that permits — and limits — the circumstances in which taxpayer information can be passed between authorities

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