IDG57000 - IDG57000 Information disclosure Gateways with other government departments: The Pension Ombudsmen (TPO)

IDG57000 Information disclosure Gateways with other government departments: The Pension Ombudsmen (TPO)

s.158A (1A) of the Pension Schemes Act 1993: this permits HMRC to disclose;

• Information received and held by HMRC in connection with HMRC functions under part III of the 1993 act, and; 
• for the purpose of enabling or assisting the TPO to discharge the functions conferred by the 1993 act or any enactment in force in Northern Ireland corresponding to it

You should confirm any request from TPO under this gateway meets these requirements, seeking further confirmation from TPO as necessary.

s.150 of the Pension Schemes Act 1993: The Pension Ombudsmen (TPO) has powers under s.150 of the Pension Schemes Act 1993 (the 1993 act) to require a person (including HMRC) to furnish information that is relevant to a TPO investigation, subject to the following; 

• The information is being required for the purposes of an investigation under Part X of the 1993 act or under any corresponding legislation having effect in Northern Ireland.
• The TPO can demonstrate why the required information is relevant to an investigation carried out the above provisions.  As part of this you should consider if the nature and level of information requested is relevant to the TPO's investigation, seeking further explanation from the TPO where necessary.

You should consider whether any information relating to individuals (personal information) will be disclosed, and if so you must adhere to GDPR requirements, including ensuring the information you provide is limited to what is relevant, adequate but no more then the minimum necessary for the specified purpose of the TPO’s investigation.

If you need further advice on the handling of a TPO request, please consult with your Security & Information Business Partner (SIBP) in the first instance.