Part 5: Digital Government Chapter 6: Disclosure by Revenue Authorities Section 77: Disclosure of employer reference information by the Revenue and Customs
The Employer Liability Tracing Office (ELTO) is a non-profit making company which maintains a database of insurance policies to enable employees to trace former or current employers and their insurers in order to obtain compensation for workplace injuries. Section 77 enables Her Majesty’s Revenue and Customs to share the name and address of an employer and associated reference numbers with ELTO, for the purpose of assisting with such claims. Access to this information is expected to help improve the quality of the ELTO databases.