Part 4: Social Housing in England Chapter 3: Rents for High Income Social Tenants Mandatory rents for local authority tenants Section 83: HMRC information
Following the declaration of income by tenants, a process of verification may be needed to ensure that declarations of income are correct. The power in this section allows data to be shared between HMRC and local authorities for the purposes of verification – either directly from HMRC to landlords, or via the Secretary of State or a single body nominated by the Secretary of State to act as the ‘gatekeeper’ for this purpose. The Secretary of State must obtain the consent of HMRC before making arrangements with a private body to fulfil this function, or making regulations which give a public body this function.