Section 83 — Housing and Planning Act 2016: HMRC information

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.