PART 4

Social housing in England
CHAPTER 3

Rents for high income social tenants

Mandatory rents for local authority tenants

HMRC information
83
1
HMRC may disclose information for the purpose of enabling a local housing authority to determine whether it is obliged by rent regulations to charge a tenant a specific level of rent and what that level is.
2
The information may only be disclosed to—
a
a local housing authority,
b
the Secretary of State for the purposes of passing the information to local housing authorities,
c
a public body that has been given the function of passing information between HMRC and local housing authorities by regulations under subsection (3), or
d
a body with which the Secretary of State has made arrangements for the passing of information between HMRC and local housing authorities.
3
The Secretary of State may by regulations—
a
give a public body the function mentioned in subsection (2)(c), and
b
make provision about the carrying out of that function.
4
The Secretary of State must obtain HMRC's consent before making—
a
arrangements under subsection (2)(d), or
b
regulations under subsection (3).
5
Information disclosed under this section to the Secretary of State or to a body mentioned in subsection (2)(c) or (d) may be passed on to a local housing authority for which it is intended.
6
Information disclosed under this section may not otherwise be further disclosed without authorisation from HMRC.
7
Where a person contravenes subsection (6) by disclosing any revenue and customs information relating to a person whose identity—
a
is specified in the disclosure, or
b
can be deduced from it,
section 19 of the Commissioners for Revenue and Customs Act 2005 (wrongful disclosure) applies in relation to that disclosure as it applies in relation to a disclosure of such information in contravention of section 20(9) of that Act.
8
In this section—
- “HMRC” means the Commissioners for Her Majesty's Revenue and Customs;
- “revenue and customs information relating to a person” has the meaning given by section 19(2) of the Commissioners for Revenue and Customs Act 2005;
- “tenant” includes prospective tenant.
S. 83 in force at 1.10.2016 by S.I. 2016/956, reg. 2(a)