IDG52950 - Information disclosure Gateways with other government departments: Local Authorities: for purposes other than housing benefit and council tax fraud
Please note that, except for all the instances outlined in IDG52910, HMRC staff cannot disclose any information directly to local authorities (LAs). There are and maybe occasions where information disclosed to DWP for its functions can be made available or reused by local authorities, but the legislation is complex so please seek advice.
If you receive a request that is not covered in IDG52910 please seek advice from your Security & Information Business Partner (SIBP) in the first instance.