IDG53320 - Information disclosure Gateways with other government departments: the National Health Service (NHS) and the NHS Counter Fraud Authority: Tax Credits, Child Benefit or Guardian’s Allowance

HMRC may disclose tax credits information to the NHS Counter Fraud Authority using the legal gateway provided by the Tax Credits Act 2002 as amended by the Tax Credits (Provisions of Information) (Functions Relating to Health) Regulations 2003.

Only the Tax Credit Office (TCO) may disclose this information.

If an officer from the NHS asks you for any tax credit information, you must pass the request on to TCO. Offices other than TCO are not permitted to disclose this information directly to NHS. TCO’s contact details can be found at IDG80100.