IDG50300 - Information disclosure Gateways with other government departments: Child Maintenance Service (part of Department for Works and Pensions)
The Child Maintenance Service falls under the Child Maintenance Group (CMG); CMG sits within the Department for Work and Pensions (DWP) in Great Britain and the Department for Communities in Northern Ireland.
Section 127 of the Welfare Reform Act 2012 allows HMRC to provide information to both DWP and a Northern Ireland department (which can include the Department for Communities) for the purpose of their departmental functions for child support. This can include sharing of information to assist with the tracing of an absent parent and earnings information to assist for child support purposes.
If you receive a request from CMS for access to HMRC information, please refer to the 'Changes Child Benefit UK (B&C)' mailbox.