Section 90 — Housing and Planning Act 2016: HMRC information for private registered providers

HMRC information for private registered providers 90 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— has been published as required by section 89, and 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.