IDG55340 - Information disclosure Gateways with other government departments: Part 5 of the Digital Economy Act 2017- chapter 3 (debt)

Information that may be disclosed

Any information, including identifying information, held by HMRC for its functions, may be disclosed for the purpose of taking action in connection with debt owed to a public authority or to the Crown. This includes;

(a) identifying and

(b) collecting debt of that kind

(c) bringing civil proceedings and

(d) taking administrative action as a result of debt of that kind.

Disclosure under the debt powers is subject to a Code of Practice. All persons using or disclosing information under the powers must adhere to the standards and principles contained in the Code of Practice.

https://www.gov.uk/government/publications/digital-economy-act-2017-part-5-codes-of-practice

Organisations we can share information with

Organisations that HMRC may disclose information to for debt purposes are specified in: Schedule 7 (Specified persons for the purposes of the Debt provisions)

Section 48 (6-8) of the Digital Economy Act 2017 sets out the conditions which a body must meet before it can be added to Schedule 7.

Executive Agencies do not need to be specified separately from their department because they are not legally separate from the Secretary of State. However as there is no blanket rule to cover all Executive Agencies, legal confirmation is required as to whether the particular Executive Agency is specified for the purposes of Schedule 7.

Non-departmental public bodies or ‘arms- length’ bodies will need to be specified separately from their department because they are distinct legal persons from the Secretary of State in their sponsor department. Legal confirmation will be required to assess whether the non departmental body can be specified for the purposes of Schedule 7.

Legislation that allows disclosure and territorial extent

Part 5 Chapter 3

Sections 48 (1- 3) allows specified persons to disclose information to reduce debt owed to a public authority or to the Crown.

The debt powers apply to England, Wales and Scotland.

Section 51 (1- 5) prohibits the onward disclosure of HMRC information under section 48 without HMRC’s consent.

The legislation is permissive, even if a legal gateway is in place, HMRC will need to consider cost implications and ensure that the disclosure complies with data protection legislation.

HMRC officials disclosing information must follow the steps set out in the Public Service Delivery Debt and Fraud Code of Practice before any information is disclosed.

https://www.gov.uk/government/publications/digital-economy-act-2017-part-5-codes-of-practice