PART 4Social housing in England

CHAPTER 3Rents for high income social tenants

Private registered providers: rent policies for high income tenants

I190HMRC information for private registered providers

1

HMRC may disclose information for the purpose of enabling a private registered provider of social housing to apply any relevant policy about levels of rent for high income social tenants in England.

2

The information may only be disclosed to—

a

the private registered provider of social housing,

b

the Secretary of State for the purposes of passing the information to registered providers,

c

a public body that has been given the function of passing information between HMRC and registered providers 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 registered providers.

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 registered provider 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;

  • “relevant”, in relation to a private registered provider's policy about levels of rent for high income social tenants in England, means a policy that—

    1. a

      has been published as required by section 89, and

    2. b

      complies with any requirements imposed under subsection (2) of that section;

  • “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.