Commentary Section 18 Disclosure of information
95.The information that is required to establish eligibility to the Saving Gateway will come from three sources. DWP (in England, Scotland and Wales), and DSD (in Northern Ireland), hold information relating to entitlement to qualifying benefits. HMRC already hold information relating to qualifying tax credits.
96.Under section 17(1) of the Commissioners for Revenue and Customs Act 2005(16), any information acquired by HMRC in connection with a function may be used by HMRC in connection with any other of its functions. This will enable HMRC to use tax credit information for purposes relating to the Saving Gateway, as both tax credits and the Saving Gateway are functions of HMRC.
97.Section 121F of the Social Security Administration Act 1992(17) permits information relating to qualifying benefits to be supplied to HMRC for certain specified purposes by the Secretary of State and DSD respectively. The Social Security Administration (Northern Ireland) Act 1992(18) contains similar provisions that are applicable in Northern Ireland.
98.Subsections (1) and (2) amend the Social Security Administration Act 1992 and the Social Security Administration (Northern Ireland) Act 1992 respectively to enable information held by DWP and DSD to be supplied to HMRC for the purposes of the Saving Gateway.