IDG52920 | Information disclosure Gateways with other government departments: Local Authorities: disclosure of tax and NI information

National Insurance and tax information may only be disclosed to Local Authorities via DWP as detailed at IDG51200. The points to take into account are the following;

• HMRC can only share with DWP in the first place where there is a clear legal basis to do so, and normally this will be for the purpose of DWP's departmental functions outlined in s.127 of the Welfare Reform Act 2012.

• Any onward disclosure to local authorities would require HMRC consent.

If you receive a request to share HMRC information with local authorities via DWP, or reuse information already supplied please confirm if this is already covered by existing agreements and MoUs. If you are unsure or need advice then please liaise with the Security & Information Business Partner (SIBP) in the first instance.