IDG51200 - Information disclosure Gateways with other government departments: Department for Work and Pensions (DWP): contents
Why share information with the Department for Work and Pensions?
The functions of the Department for Work and Pensions (DWP) and those of HMRC often depend on a common interest in the same information. In particular the two departments overlap when dealing with National Insurance Contributions (NICs), social security benefit claimants and pension credit claimants.
DWP may also request HMRC information on behalf of a local authority. This is because local authorities may require HMRC information to assist with assessing eligibility to benefits, grants or services adminstered by local authorities. HMRC can only share with DWP 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 Section 127 of the Welfare Reform Act 2012.
The information gateway provided by Section 127 of the Welfare Reform Act 2012 is designed to enable reciprocal sharing of HMRC and DWP information for the departments' respective functions. For example, DWP's administration of Universal Credit is heavily dependant on the information provided by HMRC from the Real Time Information of claimant's pay and tax details. Whilst s.127 is a broad gateway, it is a permissive, rather than mandatory, gateway. Therefore, any disclosures should still be considered against the tests of necessity and proportionality in the Human Rights Act and the Data Protection Act. See IDG40140 and IDG40160.
Legal Gateway for Sharing with the Department for Work & Pensions
Section 127 of the Welfare Reform Act 2012 provides a legal gateway that enables HMRC to share information with DWP for the purpose of DWP’s departmental functions;
- social security
- employment and training
- the investigation and prosecution of tax credit offences and
- child support
Ensuring information is shared lawfully
All disclosures of HMRC information must be lawful. See IDG40300 for more information on lawful disclosure as provided by the CRCA.
To be lawful, HMRC may only share information with DWP through a legal gateway. See IDG40320 for general information about legal gateways.
You must also ensure when passing information to DWP that you follow the agreed procedure for disclosures.
Additionally the DWP has oversight of the Health and Safety Executive. See IDG52000 for information on disclosure to the HSE.