Part VIIF55Information
F8Information relating to, or required for purposes of, contributions, statutory sick pay or statutory maternity pay
Ss. 115D, 115E and preceding cross-heading inserted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 1; S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of that S.R.)
F1C1115D Supply of contributions, etc. information held by Inland Revenue.
1
This section applies to information which is held for the purposes of functions relating to contributions, F81health in pregnancy grant, statutory sick pay or statutory maternity pay F2or functions under Part III of the Pensions Act—
a
by the Inland Revenue, or
b
by a person providing services to them, in connection with the provision of those services.
F832
Information to which this section applies may, and F89... must if an authorised officer so requires, be supplied—
a
to the Department, or
b
to a person providing services to the Department,
F902ZA
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F91F32A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
In F4this section“authorised officer” means an officer of the Department or the Secretary of State authorised for the purposes of this section by the Department or the Secretary of State.
F5115E Supply to Inland Revenue for purposes of contributions, etc. of information held by Department or Secretary of State.
F841
This section applies to information which is held for the purposes of functions relating to F92... child supportF92...—
a
by the Department, or
b
by a person providing services to the Department, in connection with the provision of those services.
F931A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Information to which this section applies may, and F94... must if an officer of the Inland Revenue authorised by the Inland Revenue for the purposes of this section so requires, be supplied—
a
to the Inland Revenue, or
b
to a person providing services to the Inland Revenue,
F95F72A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F13 Information held by tax authorities
Ss. 116, 116A and cross-heading substituted for s. 116 and cross-heading (1.7.1997) by 1997 c. 47, s. 1(2); S.I. 1997/1577, art. 2, Sch.
F96F9116 Supply of information held by tax authorities for fraud prevention and verification.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F97116ZAF14 Supply of tax information to assess certain employment or training schemes
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10116AAF14 Disclosure of contributions, etc. information by F69Her Majesty’s Revenue and Customs .
1
No obligation as to secrecy imposed by statute or otherwise on F67Revenue and Customs officials (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality) shall prevent information held for the purposes of the functions of F68Her Majesty’s Revenue and Customs in relation to contributions, statutory sick pay F11, statutory maternity pay, F88statutory paternity pay, statutory adoption pay or statutory shared parental pay from being disclosed—
a
to any of the authorities to which this paragraph applies, or any person authorised to exercise any function of that authority, for the purposes of the functions of that authority, or
b
in a case where the disclosure is necessary for the purpose of giving effect to any agreement to which an order under section 155(1) below relates.
2
The authorities to which subsection (1)(a) above applies are—
a
the Health and Safety Executive for Northern Ireland,
b
the Government Actuary’s Department,
c
the Northern Ireland Statistical and Research Agency, and
d
the F66Pensions Regulator .
F12116A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17 Other government information
S. 116B and the precedingcross-heading inserted (1.7.1997) by 1997 c. 47, s. 2(2); S.I. 1997/1577, art. 2, Sch.
F15C2116B Supply of other government information for fraud prevention and verification.
1
This section applies to information which is held by, or by a person providing services to, a Minister of the Crown or a Northern Ireland department or other government department and which relates to—
a
passports, immigration and emigration, nationality or prisoners; or
b
any other matter which is prescribed.
2
Information to which this section applies may be supplied to, or to a person providing services to, the Department or the Secretary of State—
a
for use in the prevention, detection, investigation or prosecution of offences relating to social security; or
b
for use in checking the accuracy of information relating to benefits F16. . . or national insurance numbers or to any other matter relating to social security and (where appropriate) amending or supplementing such information.
3
Information supplied under subsection (2) above shall not be supplied by the recipient to any other person or body unless—
a
it could be supplied to that person or body under that subsection;
b
it is supplied for the purposes of any civil or criminal proceedings relating to the Contributions and Benefits Act, the M1Jobseekers (Northern Ireland) Order 1995 F75, Part 1 of the Welfare Reform Act (Northern Ireland) 2007F108, Part 2 of the Welfare Reform (Northern Ireland) Order 2015F103, Part 5 of that OrderF101, Part 1 of the Pensions Act (Northern Ireland) 2015F106, section 29 of that Act or this Act or to any enactment applying in Great Britain corresponding to any of them; or
c
it is supplied to the Housing Executive.
4
But where information supplied under subsection (2) above has been used (in accordance with paragraph (b) of that subsection) in amending or supplementing other information, it is lawful for it to be—
a
supplied to any person or body to whom that other information could be supplied; or
b
used for any purpose for which that other information could be used.
5
This section does not limit the circumstances in which information may be supplied apart from this section.
F24The Housing Executive
Ss. 116C, 116D and the preceding cross-heading inserted (1.7.1997) by S.I. 1997/1182 (N.I. 11), art. 3; S.R. 1997/316, art. 2, Sch.
C9F18C3C13116C Supply of information to the Housing Executive.
1
This section applies to information relating to social security F19, child support, or employment or training which is held—
a
by the Department or the Secretary of State; or
b
by a person providing services to the Department or the Secretary of State in connection with the provision of those services.
2
Information to which this section applies may be supplied to—
a
the Housing Executive; or
b
a person authorised to exercise any function of the Housing Executive relating to housing benefit,
for use in the administration of housing benefit.
3
But where information to which this section applies has been supplied to the Department, the Secretary of State or the person providing services under section 116 or 116B above it may only be supplied under subsection (2) above—
a
for use in the prevention, detection, investigation or prosecution of offences relating to housing benefit; or
b
for use in checking the accuracy of information relating to housing benefit and (where appropriate) amending or supplementing such information.
4
The Department or the Secretary of State—
a
may impose conditions on the use of information supplied under subsection (2) above; and
b
may charge a reasonable fee in respect of the cost of supplying information under that subsection.
5
Where information is supplied to the Housing Executive or other person under subsection (2) above, the Executive or other person shall have regard to it in the exercise of any function relating to housing benefit.
6
Information supplied under subsection (2) above shall not be supplied by the recipient to any other person or body unless—
a
it is supplied—
i
by the Housing Executive to a person authorised to exercise any function of the Executive relating to housing benefit; or
ii
by a person authorised to exercise any function of the Housing Executive relating to housing benefit to the Executive;
b
it is supplied for the purposes of any civil or criminal proceedings relating to the Contributions and Benefits Act, the Jobseekers (Northern Ireland) Order 1995 F76, Part 1 of the Welfare Reform Act (Northern Ireland) 2007F104, Part 5 of the Welfare Reform (Northern Ireland) Order 2015 or this Act or to any enactment applying in Great Britain corresponding to any of them; or
c
it is supplied under section 116D below.
7
This section does not limit the circumstances in which information may be supplied apart from this section (in particular by reason of section 116(4) or 116B(4) above).
8
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C10C4C13116DF21Supply of information by the Housing Executive.
1
The Department or the Secretary of State may require—
a
the Housing Executive; or
b
a person authorised to exercise any function of the Housing Executive relating to housing benefit,
to supply benefit administration information held by the Executive or other person to, or to a person providing services to, the Department or the Secretary of State for use for any purpose relating to social security F22, child support F63, employment or training, private pensions policy or retirement planning .
2
The Department or the Secretary of State may require—
a
the Housing Executive; or
b
a person authorised to exercise any function of the Housing Executive relating to housing benefit,
to supply benefit policy information held by the Executive or other person to, or to a person providing services to, the Department or the Secretary of State.
F642A
Information supplied under subsection (2) may be used for any purpose relating to private pensions policy or retirement planning.
3
Information shall be supplied under subsection (1) or (2) above in such manner and form, and in accordance with such requirements, as may be F23specified in directions given by the Department or, as the case may be, the Secretary of State.
4
In subsection (1) above “benefit administration information”, in relation to the Housing Executive or other person, means any information which is relevant to the exercise of any function relating to housing benefit by the Executive or other person.
5
In subsection (2) above “benefit policy information” means any information which may be relevant to the Department or the Secretary of State—
a
in preparing estimates of likely future expenditure on housing benefit; or
b
in developing policy relating to housing benefit.
F656
In this section—
“private pensions policy” means policy relating to occupational pension schemes or personal pension schemes;
“retirement planning” means promoting financial planning for retirement.
Persons employed or formerly employed in social security administration or adjudication
C5C12117 Unauthorised disclosure of information relating to particular persons.
1
A person who is or has been employed in social security administration or adjudication is guilty of an offence if he discloses without lawful authority any information which he acquired in the course of his employment and which relates to a particular person.
2
A person who is or has been employed in the audit of expenditure or the investigation of complaints is guilty of an offence if he discloses without lawful authority any information—
a
which he acquired in the course of his employment;
b
which is, or is derived from, information acquired or held by or for the purposes of any of the government departments or other bodies or persons referred to in Part I of Schedule 4 to this Act or in any corresponding enactment having effect in Great Britain; and
c
which relates to a particular person.
3
It is not an offence under this section—
a
to disclose information in the form of a summary or collection of information so framed as not to enable information relating to any particular person to be ascertained from it; or
b
to disclose information which has previously been disclosed to the public with lawful authority.
4
It is a defence for a person charged with an offence under this section to prove that at the time of the alleged offence—
a
he believed that he was making the disclosure in question with lawful authority and had no reasonable cause to believe otherwise; or
b
he believed that the information in question had previously been disclosed to the public with lawful authority and had no reasonable cause to believe otherwise.
5
A person guilty of an offence under this section shall be liable—
a
on conviction on indictment, to imprisonment for a term not exceeding two years or to a fine or to both; or
b
on summary conviction, to imprisonment for a term not exceeding six months or a fine not exceeding the statutory maximum or both.
6
For the purposes of this section, the persons who are “employed in social security administration or adjudication” are—
a
any person specified in Part I of Schedule 4 to this Act or in any corresponding enactment having effect in Great Britain;
b
any other person who carries out the administrative work of any of the government departments or other bodies or persons referred to in that Part of that Schedule or that corresponding enactment; and
c
any person who provides, or is employed in the provision of, services to any of those departments, persons or bodies;
and “employment”, in relation to any such person, shall be construed accordingly.
F256A
Subsection (6) above shall have effect as if any F74health care professional who, for the purposes of F26Article 19 of the Social Security (Northern Ireland) Order 1998, is provided by any person in pursuance of a contract entered into with the Department were specified in Part I of Schedule 4 to this Act
7
For the purposes of subsections (2) and (6) above, any reference in Part I of Schedule 4 to this Act or in any corresponding enactment having effect in Great Britain to a government department shall be construed in accordance with Part II of that Schedule or any corresponding enactment having effect in Great Britain, and for this purpose “government department” shall be taken to include—
F27a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F28aa
the Scottish Administration; and
b
the Scottish Courts Administration.
8
For the purposes of this section, the persons who are “employed in the audit of expenditure or the investigation of complaints” are—
a
the Comptroller and Auditor General for Northern Ireland;
F98b
the Northern Ireland Public Services Ombudsman;
d
the Comptroller and Auditor General;
C6e
the Parliamentary Commissioner for Administration;
f
any member of the staff of the Northern Ireland Audit Office or the National Audit Office;
g
any other person who carries out the administrative work of either of those Offices, or who provides, or is employed in the provision of, services to either of them;
F86gb
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
gc
a member of the Accounts Commission for Scotland and any auditor within the meaning of Part VII of the Local Government (Scotland) Act 1973;
F87gd
a local auditor within the meaning of the Local Audit and Accountability Act 2014;
ge
the Auditor General for Wales and any member of the Auditor General's staff;
gf
any member of the staff of the Wales Audit Office, and any person providing services to that Office;
F31ha
a member of the Local Commission for England;
hb
a member of the Local Commission for Wales;
hc
F58the Scottish Public Services Ombudsman ; and
i
any officer of any of the Commissioners F32or Commissions referred to in paragraphs F100... (e) and (gb) to F59(hb) above F99, of the Northern Ireland Public Services Ombudsman,F60, or of the Scottish Public Services Ombudsman and any person assisting an auditor referred to in paragraph (ga), (gb) or (gc) above;
and “employment”, in relation to any such person, shall be construed accordingly.
C149
For the purposes of this section a disclosure is to be regarded as made with lawful authority if, and only if, it is made—
a
in accordance with his official duty—
i
by a civil servant; or
ii
by a person employed in the audit of expenditure or the investigation of complaints, who does not fall within subsection (8)(g) above;
b
by any other person either—
i
for the purposes of the function in the exercise of which he holds the information and without contravening any restriction duly imposed by the person responsible; or
ii
to, or in accordance with an authorisation duly given by, the person responsible;
c
in accordance with any statutory provision or order of a court;
d
for the purpose of instituting, or otherwise for the purposes of, any proceedings before a court or before any tribunal or other body or person referred to in Part I of Schedule 4 to this Act or in any corresponding enactment having effect in Great Britain; or
e
with the consent of the appropriate person;
and in this subsection “the person responsible” means the Department, the Lord Chancellor or any person authorised by the Department or the Lord Chancellor for the purposes of this subsection and includes a reference to “the person responsible” within the meaning of any corresponding enactment having effect in Great Britain.
10
For the purposes of subsection (9)(e) above, “the appropriate person” means the person to whom the information in question relates, except that if the affairs of that person are being dealt with—
a
under a power of attorney;
b
c
by a Scottish mental health custodian, that is to say F70a guardian or other person entitled to act on behalf of the person under the Adults with Incapacity (Scotland) Act 2000 (asp 4)
d
by a mental health appointee, that is to say—
i
ii
a controller ad interim appointed under sub-paragraph (b) of the said rule 38(1) or any receiver ad interim appointed under sub-paragraph (b) of the said rule 41(1),
the appropriate person is the attorney, controller, receiver, custodian or appointee, as the case may be, or, in a case falling within paragraph (a) above, the person to whom the information relates.
Notification of deaths
C7118 Regulations as to notification of deaths.
1
Regulations F33made with the concurrence of the Inland Revenue may provide that it shall be the duty of the Registrar General or any registrar to furnish the Department, F34or the Inland Revenue, for the purposes of their respective functions under the Contributions and Benefits Act F35, Parts II and III of the Jobseekers (Northern Ireland) Order 1995 F36, the Social Security (Recovery of Benefits) (Northern Ireland) Order 1997F37, the Social Security (Northern Ireland) Order 1998F38, the State Pension Credit Act (Northern Ireland) 2002F77, Part 1 of the Welfare Reform Act (Northern Ireland) 2007F109, Part 2 of the Welfare Reform (Northern Ireland) Order 2015F105, Part 5 of that OrderF102, Part 1 of the Pensions Act (Northern Ireland) 2015F107, section 29 of that Act and this Act and the functions of the Secretary of State under any enactment applying in Great Britain corresponding to F39any of those Acts or those Parts F36or to those Orders, with the prescribed particulars of such deaths as may be prescribed.
2
The regulations may make provision as to the manner in which and times at which the particulars are to be furnished.
3
In subsection (1) “Registrar General” and “registrar” have the meanings assigned to them in the M6Births and Deaths Registration (Northern Ireland) Order 1976.
Personal representatives - income support and supplementary benefit
119 Personal representatives to give information about the estate of a deceased person who was in receipt of income support or supplementary benefit.
1
The personal representatives of a person who was in receipt of F110universal credit income support F40an income-based jobseeker’s allowanceF41, state pension creditF78, an income-related employment and support allowance or supplementary benefit at any time before his death shall provide the Department with such information as it may require relating to the assets and liabilities of that person’s estate.
2
If the personal representatives fail to supply any information within 28 days of being required to do so under subsection (1) above, then—
a
the county court may, on the application of the Department, make an order directing them to supply that information within such time as may be specified in the order, and
b
any such order may provide that all costs of and incidental to the application shall be borne personally by any of the personal representatives.
F43Landlords and agents
S. 119A and the precedingcross-heading inserted (8.10.1997) by S.I. 1997/1182 (N.I. 11), art. 10; S.R. 1997/449, art. 2
C11C8119AF42Power to require information from landlords and agents.
1
Regulations shall provide that where a claim for housing benefit in respect of a dwelling is made to the Housing Executive and the circumstances are such as are prescribed—
a
the Executive; or
b
a person authorised to exercise any function of the Executive relating to housing benefit,
may require any appropriate person to supply information of a prescribed description to the Executive or other person.
2
Subject to subsection (4) below, for the purposes of subsection (1) above a person is an appropriate person in relation to a dwelling if he is—
a
a person to whom anyone is, or claims to be, liable to make relevant payments;
b
a person to whom, or at whose direction, a person within paragraph (a) above has agreed to make payments in consequence of being entitled to receive relevant payments; or
c
a person acting on behalf of a person within paragraph (a) or (b) above in connection with any aspect of the management of the dwelling.
3
In subsection (2) above “relevant payments”, in relation to a dwelling, means payments in respect of the dwelling which are of a description in relation to which housing benefit may be paid.
4
Regulations may provide that any prescribed person, or any person of a prescribed description, is not an appropriate person for ,?the purposes of subsection (1) above.
5
The descriptions of information which may be prescribed for the purposes of subsection (1) above include, in particular, any description of information relating to, or to any interest in or other connection with, dwellings and other property situated anywhere in the United Kingdom.
6
Information shall be supplied under subsection (1) above in such manner and form, and at such time and in accordance with such other requirements, as may be prescribed.
7
Information supplied to the Housing Executive or other person under subsection (1) above may be used by the Executive or other person only in the exercise of any function relating to housing benefit.
8
The provisions of section 116D above apply in relation to any information supplied under subsection (1) above which is not benefit administration information (within the meaning of those provisions) as if it were.
Housing benefit
F44120. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Statutory sick pay and other benefits
121 Disclosure by the Department for purpose of determination of period of entitlement to statutory sick pay.
Where the Department considers that it is reasonable for information held by the Department to be disclosed to an employer, for the purpose of enabling that employer to determine the duration of a period of entitlement under Part XI of the Contributions and Benefits Act in respect of an employee, or whether such a period exists, the Department may disclose the information to that employer.
122 Duties of employers - statutory sick pay and claims for other benefits.
1
Regulations may make provision requiring an employer, in a case falling within subsection (3) below to furnish information in connection with the making, by a person who is, or has been, an employee of that employer, of a claim for—
F111za
universal credit;
F45a
short-term incapacity benefit;
b
a maternity allowance;
F46c
long-term incapacity benefit;
d
industrial injuries benefit; F47. . .
F47(e). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F79f
an employment and support allowance.
2
Regulations under this section shall prescribe—
a
the kind of information to be furnished in accordance with the regulations;
b
the person to whom information of the prescribed kind is to be furnished; and
c
the manner in which, and period within which, it is to be furnished.
3
The cases are—
a
where, by virtue of paragraph 2 of Schedule 11 to the Contributions and Benefits Act or of regulations made under paragraph 1 of that Schedule, a period of entitlement does not arise in relation to a period of incapacity for work;
b
where a period of entitlement has come to an end but the period of incapacity for work which was running immediately before the period of entitlement came to an end continues; and
c
where a period of entitlement has not come to an end but, on the assumption that—
i
the period of incapacity for work in question continues to run for a prescribed period; and
ii
there is no material change in circumstances,
the period of entitlement will have ended on or before the end of the prescribed period.
4
Regulations F48made with the concurrence of the Inland Revenue—
a
may require employers to maintain such records in connection with statutory sick pay as may be prescribed;
b
may provide for—
i
any person claiming to be entitled to statutory sick pay; or
ii
any other person who is a party to proceedings arising under Part XI of the Contributions and Benefits Act,
to furnish to the Department F49or the Inland Revenue (as the regulations may require), within a prescribed period, any information required for the determination of any question arising in connection therewith; and
c
may require employers who have made payments of statutory sick pay to furnish to the Department F49or the Inland Revenue (as the regulations may require) such documents and information, at such times, as may be prescribed.
F615
Regulations made with the concurrence of the Inland Revenue may require employers to produce wages sheets and other documents and records to officers of the Inland Revenue, within a prescribed period, for the purpose of enabling them to satisfy themselves that statutory sick pay has been paid, and is being paid, in accordance with regulations under section 5 above, to employees or former employees who are entitled to it.
Statutory maternity pay and other benefits
123 Disclosure by the Department for purpose of determination of period of entitlement to statutory maternity pay.
Where the Department considers that it is reasonable for information held by the Department to be disclosed to a person liable to make payments of statutory maternity pay for the purpose of enabling that person to determine—
a
whether a maternity pay period exists in relation to a woman who is or has been an employee of his; and
b
if it does, the date of its commencement and the weeks in it in respect of which he may be liable to pay statutory maternity pay,
the Department may disclose the information to that person.
124 Duties of employers - statutory maternity pay and claims for other benefits.
1
Regulations may make provision requiring an employer in prescribed circumstances to furnish information in connection with the making of a claim by a woman who is or has been his employee for—
F112za
universal credit;
a
a maternity allowance;
F80aa
an employment and support allowance;
b
F50short-term incapacity benefit;
c
F52d
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Regulations under this section shall prescribe—
a
the kind of information to be furnished in accordance with the regulations;
b
the person to whom information of the prescribed kind is to be furnished; and
c
the manner in which, and period within which, it is to be furnished.
3
Regulations F53made with the concurrence of the Inland Revenue—
a
may require employers to maintain such records in connection with statutory maternity pay as may be prescribed;
b
may provide for—
i
any woman claiming to be entitled to statutory maternity pay; or
ii
any other person who is a party to proceedings arising under Part XII of the Contributions and Benefits Act,
to furnish to the Department F54or the Inland Revenue (as the regulations may require), within a prescribed period, any information required for the determination of any question arising in connection therewith; and
c
may require persons who have made payments of statutory maternity pay to furnish to the Department F54or the Inland Revenue (as the regulations may require) such documents and information, at such times, as may be prescribed.
F624
Regulations made with the concurrence of the Inland Revenue may require employers to produce wages sheets and other documents and records to officers of the Inland Revenue, within a prescribed period, for the purpose of enabling them to satisfy themselves that statutory maternity pay has been paid, and is being paid, in accordance with regulations under section 5 above, to employees or former employees who are entitled to it.
Maintenance proceedings
125 Furnishing of addresses for maintenance proceedings, etc.
1
The Department may incur expenses for the purpose of furnishing the address at which a F71person is recorded by it as residing, where the address is required for the purpose of taking or carrying on legal proceedings to obtain or enforce an order for the making by the F71person of payments—
a
for the maintenance of the F72person’s spouse, former spouse, civil partner or former civil partner ; or
F73b
for the maintenance or education of any child of the person, or of any child of the person’s spouse, former spouse, civil partner or former civil partner.
2
In subsection (1)(b) above “son or daughter” includes an illegitimate son or daughter.
Heading substituted (1.7.1997) by 1997 c. 47, s. 1(2); S.I. 1997/1577, art. 2, Sch.