Legalize / United Kingdom / Public General Act

Social Security Administration Act 1992

Type Public General Act

Publication 1992-02-13

Last updated 2026-04-06

State In force

Department Statute Law Database

Source legislation.gov.uk

articles Not indexed

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(j) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(k) any person conducting any educational establishment or institution;

(l) any body the principal activity of which is to provide services in connection with admissions to educational establishments or institutions;

(m) the Student Loans Company;

(n) any servant or agent of any person mentioned in any of the preceding paragraphs.

(2B) Subject to the following provisions of this section, the powers conferred by this section on an authorised officer to require information from any person by virtue of his falling within subsection (2A) above shall be exercisable for the purpose only of obtaining information relating to a particular person identified (by name or description) by the officer.

(2C) An authorised officer shall not, in exercise of those powers, require any information from any person by virtue of his falling within subsection (2A) above unless it appears to that officer that there are reasonable grounds for believing that the identified person to whom it relates is—

(a) a person who has committed, is committing or intends to commit a benefit offence; or

(b) a person who (within the meaning of Part 7 of the Contributions and Benefits Act) is a member of the family of a person falling within paragraph (a) above.

(2D) Nothing in subsection (2B) or (2C) above shall prevent an authorised officer who is an official of a Government department and whose authorisation states that his authorisation applies for the purposes of this subsection from exercising the powers conferred by this section for obtaining from—

(a) a water undertaker or Scottish Water,

(b) any person who (within the meaning the Gas Act 1986) supplies gas conveyed through pipes,

(c) any person who (within the meaning of the Electricity Act 1989) supplies electricity conveyed by distribution systems, or

(d) any servant or agent of a person mentioned in any of the preceding paragraphs,

any information which relates exclusively to whether and in what quantities water, gas or electricity are being or have been supplied to residential premises specified or described in the notice by which the information is required.

(2E) The powers conferred by this section shall not be exercisable so as to secure the disclosure by a telecommunications operator or postal operator of communications data without the consent of the operator.

(2F) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) The obligation of a person to provide information in accordance with a notice under this section shall be discharged only by the provision of that information, at such reasonable time and in such form as may be specified in the notice, to the authorised officer who—

(a) is identified by or in accordance with the terms of the notice; or

(b) has been identified, since the giving of the notice, by a further written notice given by the authorised officer who imposed the original requirement or another authorised officer.

(4) The power of an authorised officer under this section to require the provision of information shall include a power to require the production and delivery up and (if necessary) creation of, or of copies of or extracts from, any such documents containing the information as may be specified or described in the notice imposing the requirement.

(5) No one shall be required under this section to provide—

(a) any information that tends to incriminate either himself or, in the case of a person who is married or is a civil partner, his spouse or civil partner; or

(b) any information in respect of which a claim to legal professional privilege or, in Scotland, confidentiality as between client and professional legal adviser, would be successful in any proceedings;

and for the purposes of this subsection it is immaterial whether the information is in documentary form or not.

(6) Provision may be made by order—

(a) adding any person to the list of persons falling within subsection (2A) above;

(b) removing any person from the list of persons falling within that subsection;

(c) modifying that subsection for the purpose of taking account of any change to the name of any person for the time being falling within that subsection.

(7) In this section—

“bank” means—a person who has permission under Part 4A of the Financial Services and Markets Act 2000 (c. 8) to accept deposits;. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ora person who does not require permission under that Act to accept deposits, in the course of his business in the United Kingdom;

“communications data” has the same meaning as in the Investigatory Powers Act 2016 (see sections 261 and 262 of that Act);

“credit” includes a cash loan or any form of financial accommodation, including the cashing of a cheque;

“insurer” means—a person who has permission under Part 4A of the Financial Services and Markets Act 2000 to effect or carry out contracts of insurance; .... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“postal operator” has the same meaning as in the Investigatory Powers Act 2016 (see section 262 of that Act);

“residential premises”, in relation to a supply of water, gas or electricity, means any premises which—at the time of the supply were premises occupied wholly or partly for residential purposes, orare premises to which that supply was provided as if they were so occupied; and

“telecommunications operator” has the same meaning as in the Investigatory Powers Act 2016 (see section 261 of that Act).

(7A) The definitions of “bank” and “insurer” in subsection (7) must be read with—

(a) section 22 of the Financial Services and Markets Act 2000;

(b) any relevant order under that section; and

109BA

(1) Subject to subsection (2) below, where it appears to the Secretary of State-

(a) that a person falling within section 109B(2A) keeps any electronic records,

(b) that the records contain or are likely, from time to time, to contain information about any matter that is relevant for any one or more of the purposes mentioned in section 109A(2) above, and

(c) that facilities exist under which electronic access to those records is being provided, or is capable of being provided, by that person to other persons,

the Secretary of State may require that person to enter into arrangements under which authorised officers are allowed such access to those records.

(2) An authorised officer—

(a) shall be entitled to obtain information in accordance with arrangements entered into under subsection (1) above only if his authorisation states that his authorisation applies for the purposes of that subsection; and

(b) shall not seek to obtain any information in accordance with any such arrangements other than information which relates to a particular person and could be the subject of a requirement under section 109B above.

(3) The matters that may be included in the arrangements that a person is required to enter into under subsection (1) above may include-

(a) requirements as to the electronic access to records that is to be made available to authorised officers;

(b) requirements as to the keeping of records of the use that is made of the arrangements;

(d) such other incidental requirements as the Secretary of State considers appropriate in connection with allowing access to records to authorised officers.

(4) An authorised officer who is allowed access in accordance with any arrangements entered into under subsection (1) above shall be entitled to make copies of, and to take extracts from, any records containing information which he is entitled to require under section 109B.

109C

(1) An authorised officer shall be entitled, at any reasonable time and either alone or accompanied by such other persons as he thinks fit, to enter any premises which—

(a) are liable to inspection under this section; and

(b) are premises to which it is reasonable for him to require entry in order to exercise the powers conferred by this section.

(2) An authorised officer who has entered any premises liable to inspection under this section may—

(a) make such an examination of those premises, and

(b) conduct any such inquiry there,

as appears to him appropriate for any one or more of the purposes mentioned in section 109A(2) above.

(3) An authorised officer who has entered any premises liable to inspection under this section may—

(a) question any person whom he finds there;

(b) require any person whom he finds there to do any one or more of the following—

(i) to provide him with such information,

(ii) to produce and deliver up and (if necessary) create such documents or such copies of, or extracts from, documents,

as he may reasonably require for any one or more of the purposes mentioned in section 109A(2) above; and

(c) take possession of and either remove or make his own copies of any such documents as appear to him to contain information that is relevant for any of those purposes.

(4) The premises liable to inspection under this section are any premises (including premises consisting in the whole or a part of a dwelling house) which an authorised officer has reasonable grounds for suspecting are—

(a) premises which are a person's place of employment;

(b) premises from which a trade or business is being carried on or where documents relating to a trade or business are kept by the person carrying it on or by another person on his behalf;

(c) premises from which a personal or occupational pension scheme is being administered or where documents relating to the administration of such a scheme are kept by the person administering the scheme or by another person on his behalf;

(d) premises where a person who is the compensator in relation to any such accident, injury or disease as is referred to in section 109A(2)(b) above is to be found;

(e) premises where a person on whose behalf any such compensator has made, may have made or may make a compensation payment is to be found.

(5) An authorised officer applying for admission to any premises in accordance with this section shall, if required to do so, produce the certificate containing his authorisation for the purposes of this Part.

(6) Subsections (2E) and (5) of section 109B apply for the purposes of this section as they apply for the purposes of that section.

110ZA

(1) Schedule 36 to the Finance Act 2008 (information and inspection powers) applies for the purpose of checking a person's position as regards relevant contributions as it applies for the purpose of checking a person's tax position, subject to the modifications in subsection (2).

(2) That Schedule applies as if—

(a) references to any provision of the Taxes Acts were to any provision of this Act or the Contributions and Benefits Act or the National Insurance Contributions Act 2014 relating to relevant contributions,

(b) references to prejudice to the assessment or collection of tax were to prejudice to the assessment of liability for, and payment of, relevant contributions,

(c) the reference to information relating to the conduct of a pending appeal relating to tax were a reference to information relating to the conduct of a pending appeal relating to relevant contributions, and

(d) paragraphs 21 , 21A, 35(4A)(c), 36, 37(2) and (2A), 37A and 37B of that Schedule (restrictions on giving taxpayer notice where taxpayer has made tax return) were omitted.

(2A) Part 3 of Schedule 38 to the Finance Act 2012 (power to obtain tax adviser’s files etc) applies in relation to relevant contributions as in relation to tax and, accordingly—

(a) the cases described in paragraph 7 of that Schedule (case A and case B) include cases involving conduct or an offence relating to relevant contributions,

(b) (whether the case involves conduct or an offence relating to tax or relevant contributions) the papers and other documents that may be sought under that Part include ones relating to relevant contributions, and

(c) the other Parts of that Schedule apply so far as necessary to give effect to the application of Part 3 by virtue of this subsection.

(3) In this section “relevant contributions” means Class 1, Class 1A, Class 1B or Class 2 contributions.

110A

(1) An individual who for the time being has the authorisation for the purposes of this Part of an authority administering housing benefit or council tax benefit (“a local authority authorisation”) shall be entitled, for a relevant purpose, to exercise any of the powers which, subject to subsection (8) below, are conferred on an authorised officer by sections 109B and 109C above.

(1A) Each of the following is a relevant purpose—

(a) a purpose mentioned in subsection (2) below;

(b) a purpose mentioned in section 109A(2)(a), (c) or (d).

(1B) If the Secretary of State prescribes conditions for the purposes of this section, an authority must not proceed under this section for a purpose mentioned in section 109A(2)(a), (c) or (d) unless any such condition is satisfied.

(1C) An authorisation made for a purpose mentioned in section 109A(2)(a), (c) or (d)—

(a) is subject to such restrictions as may be prescribed;

(b) is not valid in such circumstances as may be prescribed.

(2) The purposes in this subsection are—

(a) ascertaining in relation to any case whether housing benefit or council tax benefit is or was payable in that case;

(b) ascertaining whether provisions of the relevant social security legislation that relate to housing benefit or council tax benefit are being, have been or are likely to be contravened (whether by particular persons or more generally);

(c) preventing, detecting and securing evidence of the commission (whether by particular persons or more generally) of benefit offences relating to housing benefit or council tax benefit.

(3) An individual has the authorisation for the purposes of this Part of an authority administering housing benefit or council tax benefit if, and only if, that authority have granted him an authorisation for those purposes and he is—

(a) an individual employed by that authority;

(b) an individual employed by another authority or joint committee that carries out functions relating to housing benefit or council tax benefit on behalf of that authority;

(i) the authority in question,

(ii) any such authority or joint committee as is mentioned in paragraph (b) above,

to carry out functions relating to housing benefit or council tax benefit for that authority or committee;

(d) an official of a Government department.

(4) Subsection (4) of section 109A above shall apply in relation to a local authority authorisation as it applies in relation to an authorisation under that section.

(5) A local authority authorisation may be withdrawn at any time by the authority that granted it or by the Secretary of State.

(6) The certificate or other instrument containing the grant or withdrawal by any local authority of any local authority authorisation must be issued under the hand of either—

(a) the officer designated under section 4 of the Local Government and Housing Act 1989 as the head of the authority's paid service; or

(b) the officer who is the authority's chief finance officer (within the meaning of section 5 of that Act).

(7) It shall be the duty of any authority with power to grant local authority authorisations to comply with any directions of the Secretary of State as to—

(a) whether or not such authorisations are to be granted by that authority;

(b) the period for which authorisations granted by that authority are to have effect;

(d) the restrictions to be contained by virtue of subsection (4) above in the authorisations granted by that authority for those purposes.

(8) The powers conferred by sections 109B and 109C above shall have effect in the case of an individual who is an authorised officer by virtue of this section as if those sections had effect—

(a) with the substitution for every reference to the purposes mentioned in section 109A(2) above of a reference to the purposes mentioned in subsection (2) above; ...

(b) with the substitution for every reference to the relevant social security legislation of a reference to so much of it as relates to housing benefit or council tax benefit ; and

but paragraphs (a) and (b) above do not apply in any case where the relevant purpose is as mentioned in subsection (1A)(b) above.

(9) Nothing in this section conferring any power on an authorised officer in relation to housing benefit or council tax benefit shall require that power to be exercised only in relation to cases in which the authority administering the benefit is the authority by whom that officer's authorisation was granted.

110AA

(1) Subject to subsection (2) below, where it appears to an authority administering housing benefit or council tax benefit-

(a) that a person falling within section 109B(2A) keeps any electronic records,

(b) that the records contain or are likely, from time to time, to contain information about any matter that is relevant for any one or more of the purposes mentioned in section 110A(2) above, and

(c) that facilities exist under which electronic access to those records is being provided, or is capable of being provided, by that person to other persons,

that authority may require that person to enter into arrangements under which authorised officers are allowed such access to those records.

(2) An authorised officer—

(a) shall be entitled to obtain information in accordance with arrangements entered into under subsection (1) above only if his authorisation states that his authorisation applies for the purposes of that subsection; and

(b) shall not seek to obtain any information in accordance with any such arrangements other than information which—

(i) relates to a particular person; and

(ii) could be the subject of any such requirement under section 109B above as may be imposed in exercise of the powers conferred by section 110A(8) above.

(3) The matters that may be included in the arrangements that a person is required to enter into under subsection (1) above may include—

(a) requirements as to the electronic access to records that is to be made available to authorised officers;

(b) requirements as to the keeping of records of the use that is made of the arrangements;

(d) such other incidental requirements as the authority in question considers appropriate in connection with allowing access to records to authorised officers.

(4) An authorised officer who is allowed access in accordance with any arrangements entered into under subsection (1) above shall be entitled to make copies of, and to take extracts from, any records containing information which he is entitled to make the subject of a requirement such as is mentioned in subsection (2)(b) above.

(5) An authority administering housing benefit or council tax benefit shall not-

(a) require any person to enter into arrangements for allowing authorised officers to have electronic access to any records; or

(b) otherwise than in pursuance of a requirement under this section, enter into any arrangements with a person specified in section 109B(2A) above for allowing anyone acting on behalf of the authority for purposes connected with any benefit to have electronic access to any private information contained in any records,

except with the consent of the Secretary of State and subject to any conditions imposed by the Secretary of State by the provisions of the consent.

(6) A consent for the purposes of subsection (5) may be given in relation to a particular case, or in relation to any case that falls within a particular description of cases.

(7) In this section “private information”, in relation to an authority administering housing benefit or council tax benefit, means any information held by a person who is not entitled to disclose it to that authority except in compliance with a requirement imposed by the authority in exercise of their statutory powers.

110B

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111A

(1) If a person dishonestly—

(a) makes a false statement or representation; or

(b) produces or furnishes, or causes or allows to be produced or furnished, any document or information which is false in a material particular;

(d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

with the view to obtaining any benefit or other payment or advantage under the relevant social security legislation or a non-benefit payment (whether for himself or for some other person), he shall be guilty of an offence.

(1A) A person shall be guilty of an offence if—

(a) there has been a change of circumstances affecting any entitlement of his to any benefit or other payment or advantage under any provision of the relevant social security legislation;

(b) the change is not a change that is excluded by regulations from the changes that are required to be notified;

(d) he dishonestly fails to give a prompt notification of that change in the prescribed manner to the prescribed person.

(1B) A person shall be guilty of an offence if—

(a) there has been a change of circumstances affecting any entitlement of another person to any benefit or other payment or advantage under any provision of the relevant social security legislation;

(b) the change is not a change that is excluded by regulations from the changes that are required to be notified;

(c) he knows that the change affects an entitlement of that other person to such a benefit or other payment or advantage; and

(d) he dishonestly causes or allows that other person to fail to give a prompt notification of that change in the prescribed manner to the prescribed person.

(1C) This subsection applies where—

(a) there has been a change of circumstances affecting any entitlement of a person ('the claimant') to any benefit or other payment or advantage under any provision of the relevant social security legislation;

(b) the benefit, payment or advantage is one in respect of which there is another person ('the recipient') who for the time being has a right to receive payments to which the claimant has, or (but for the arrangements under which they are payable to the recipient) would have, an entitlement; and

(1D) In a case where subsection (1C) above applies, the recipient is guilty of an offence if—

(a) he knows that the change affects an entitlement of the claimant to a benefit or other payment or advantage under a provision of the relevant social security legislation;

(b) the entitlement is one in respect of which he has a right to receive payments to which the claimant has, or (but for the arrangements under which they are payable to the recipient) would have, an entitlement; and

(1E) In a case where that subsection applies, a person other than the recipient is guilty of an offence if—

(a) he knows that the change affects an entitlement of the claimant to a benefit or other payment or advantage under a provision of the relevant social security legislation;

(b) the entitlement is one in respect of which the recipient has a right to receive payments to which the claimant has, or (but for the arrangements under which they are payable to the recipient) would have, an entitlement; and

(c) he dishonestly causes or allows the recipient to fail to give a prompt notification of that change in the prescribed manner to the prescribed person.

(1F) In any case where subsection (1C) above applies but the right of the recipient is confined to a right, by reason of his being a person to whom the claimant is required to make payments in respect of a dwelling, to receive payments of housing benefit—

(a) a person shall not be guilty of an offence under subsection (1D) or (1E) above unless the change is one relating to one or both of the following—

(i) the claimant's occupation of that dwelling;

(ii) the claimant's liability to make payments in respect of that dwelling; but

(b) subsections (1D)(a) and (1E)(a) above shall each have effect as if after “knows” there were inserted “or could reasonably be expected to know”.

(1G) For the purposes of subsections (1A) to (1E) above a notification of a change is prompt if, and only if, it is given as soon as reasonably practicable after the change occurs.

(1H) For the purposes of subsections (1A) to (1G), references to—

(a) a person being entitled to, or having a right to receive, a payment under a provision of the relevant social security legislation include references to a person being entitled to, or having a right to receive, or qualifying for, a non-benefit payment, and

(b) a person’s entitlement to a payment under a provision of the relevant social security legislation include references to a person’s entitlement to, or qualification for, a non-benefit payment.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) A person guilty of an offence under this section shall be liable—

(a) on summary conviction, to imprisonment for a term not exceeding six months, or to a fine not exceeding the statutory maximum, or to both; or

(b) on conviction on indictment, to imprisonment for a term not exceeding seven years, or to a fine, or to both.

(4) In the application of this section to Scotland in subsections (1) to (1E) for “dishonestly” substitute “knowingly”.

113A

(1) Where a person fails to produce any document or record, or provide any information, in accordance with—

(a) regulations under section 5(1)(i) and (5), so far as relating to statutory sick pay or statutory maternity pay,

(b) regulations under section 130 or 132, or

that person is liable to the penalties mentioned in subsection (2).

(2) The penalties are—

(a) a penalty not exceeding £300, and

(b) if the failure continues after a penalty is imposed under paragraph (a), a further penalty or penalties not exceeding £60 for each day on which the failure continues after the day on which the penalty under that paragraph was imposed (but excluding any day for which a penalty under this paragraph has already been imposed).

(3) Where a person fails to maintain a record in accordance with regulations under section 130 or 132, he is liable to a penalty not exceeding £3,000.

(4) No penalty may be imposed under subsection (1) at any time after the failure concerned has been remedied.

(5) But subsection (4) does not apply to the imposition of a penalty under subsection (2)(a) in respect of a failure to produce any document or record in accordance with regulations under section 130(5) or 132(4).

(6) Where, in the case of any employee, an employer refuses or repeatedly fails to make payments of statutory sick pay or statutory maternity pay in accordance with any regulations under section 5, the employer is liable to a penalty not exceeding £3,000.

(7) Section 118(2) of the Taxes Management Act 1970 (extra time for compliance etc) applies for the purposes of subsections (1), (3) and (6) as it applies for the purposes of that Act.

(8) Schedule 1 to the Employment Act 2002 (penalties relating to statutory paternity pay and statutory adoption pay: procedures and appeals) applies in relation to penalties imposed under this section (with the modifications set out in subsection (9)).

(9) That Schedule applies as if—

(a) references to a penalty under section 11 or 12 of that Act were to a penalty under this section,

(b) in paragraph 1(2), the reference to section 11(2)(a) of that Act were to subsection (2)(a) of this section, and

(c) the provisions of the Taxes Management Act 1970 having effect in relation to an appeal mentioned in paragraph 3(2) of that Schedule did not include section 50(9) of that Act.

113B

(1) Where a person fraudulently or negligently—

(a) makes any incorrect statement or declaration in connection with establishing entitlement to statutory sick pay or statutory maternity pay, or

(b) produces any incorrect document or record or provides any incorrect information of a kind mentioned in—

(i) regulations under section 5(1)(i) and (5), so far as relating to statutory sick pay or statutory maternity pay,

(ii) regulations under section 130 or 132, or

(iii) regulations under section 153(5)(b) of the Contributions and Benefits Act,

he is liable to a penalty not exceeding £3,000.

(2) Where an employer fraudulently or negligently makes an incorrect payment of statutory sick pay or statutory maternity pay, he is liable to a penalty not exceeding £3,000.

(3) Where an employer fraudulently or negligently receives an overpayment in pursuance of regulations under section 167 of the Contributions and Benefits Act (statutory maternity pay: advance payments to employers), he is liable to a penalty not exceeding £3,000.

(4) Schedule 1 to the Employment Act 2002 (penalties relating to statutory paternity pay and statutory adoption pay: procedures and appeals) applies in relation to penalties imposed under this section (with the modifications set out in subsection (5)).

(5) That Schedule applies as if—

(a) references to a penalty under section 11 or 12 of that Act were to a penalty under this section, and

(b) the provisions of the Taxes Management Act 1970 having effect in relation to an appeal mentioned in paragraph 3(2) of that Schedule did not include section 50(9) of that Act.

113C

Schedule 3A (health in pregnancy grant: civil penalty for fraud, etc.) has effect.

114A

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115A

(1) This section applies where an overpayment is recoverable from a person by, or due from a person to, the Secretary of State or an authority under or by virtue of section 71, 71ZB 71A, 75 or 76 above and it appears to the Secretary of State or authority that—

(a) the making of the overpayment was attributable to an act or omission on the part of that person; and

(b) there are grounds for instituting against him proceedings for an offence (under this Act or any other enactment) relating to the overpayment.

(1A) This section also applies where —

(a) it appears to the Secretary of State or an authority that there are grounds for instituting proceedings against a person for an offence (under this Act or any other enactment) relating to an act or omission on the part of that person in relation to any benefit, and

(b) if an overpayment attributable to the act or omission had been made, the overpayment would have been recoverable from the person by, or due from the person to, the Secretary of State or an authority under or by virtue of section 71, 71ZB, 71A, 75 or 76 above.

(1B) This section also applies where—

(a) an overpayment notice has been given to a person (“P”) under section 71ZJ (overpayment notice in relation to non-benefit payment), and

(b) in relation to the overpayment notice, the condition in subsection (1C) is met.

(1C) The condition in this subsection is met where—

(a) the time for P to seek a review of the overpayment notice under section 71ZK has passed without P seeking a review, or

(b) if P sought a review of the notice within the time allowed, the review has taken place, and—

(i) the period mentioned in section 71ZK(6)(a) for P to appeal against the outcome of the review has passed without P bringing an appeal, or

(ii) P’s appeal (including any onward appeal) against the outcome of the review has been withdrawn, abandoned or finally determined.

(2) The Secretary of State or authority may give the person a written notice—

(a) stating that he may be invited to agree to pay a penalty and that, if he does so in the manner specified by the Secretary of State or authority, no proceedings referred to in subsection (1) or (1A) above , or in relation to the overpayment notice referred to in subsection (1B), will be instituted against him; and

(b) containing such information relating to the operation of this section as may be prescribed.

(3) The amount of the penalty in a case falling within subsection (1) or (1B) is 50% of the amount of the overpayment (rounded down to the nearest whole penny), subject to—

(a) a minimum amount of £350, and

(b) a maximum amount of £5000.

(3A) The amount of the penalty in a case falling within subsection (1A) is £350.

(3B) The Secretary of State may by order amend—

(a) the percentage for the time being specified in subsection (3);

(b) any figure for the time being specified in subsection (3)(a) or (b) or (3A).

(4) If the person agrees in the specified manner to pay the penalty—

(a) the amount of the penalty shall be recoverable by the same methods as those by which the overpayment is or would have been recoverable; and

(b) no proceedings will be instituted against him for an offence (under this Act or any other enactment) relating to the overpayment or to the act or omission referred to in subsection (1A)(a).

(5) The person may withdraw his agreement to pay the penalty by notifying the Secretary of State or authority in the manner specified by the Secretary of State or authority, at any time during the period of 14 days beginning with the day on which he agrees to pay it; and if he does so—

(a) so much of the penalty as has already been recovered shall be repaid; and

(b) subsection (4)(b) above shall not apply.

(6) In a case referred to in subsection (1) where, after the person has agreed to pay the penalty, it is decided on a review or appeal or in accordance with regulations that the overpayment is not recoverable or due so much of the penalty as has already been recovered shall be repaid.

(7) In a case referred to in subsection (1) where, after the person has agreed to pay the penalty, the amount of the overpayment is revised on a review or appeal or in accordance with regulations—

(a) so much of the penalty as has already been recovered shall be repaid; and

(b) subsection (4)(b) above shall no longer apply by reason of the agreement;

but if a new agreement is made under this section in relation to the revised overpayment, the amount already recovered by way of penalty, to the extent that it does not exceed the amount of the new penalty, may be treated as recovered under the new agreement instead of being repaid.

(7A) Subject to subsection (7B) below, the Secretary of State and an authority which administers housing benefit or council tax benefit may agree that, to the extent determined by the agreement, one may carry out on the other's behalf, or may join in the carrying out of, any of the other's functions under this section.

(7B) Subsection (7A) above shall not authorise any delegation of—

(a) the function of the person by whom any overpayment is or would have been recoverable, or to whom it is or would have been due, of determining whether or not a notice should be given under subsection (2) above in respect of that overpayment; or

(b) the Secretary of State's power to make regulations for the purposes of paragraph (b) of that subsection.

(8) In this section , except in relation to a case referred to in subsection (1B), “overpayment” means—

(a) a payment which should not have been made;

(b) a sum which the Secretary of State should have received;

(d) an amount equal to an excess of benefit allowed;

and the reference in subsection (1)(a) or (1A)(b) above to the making of the overpayment is to the making of the payment, the failure to receive the sum, the payment of benefit in excess of entitlement or the allowing of an excess of benefit.

(8A) In relation to a case referred to in subsection (1B), “overpayment” has the meaning given in section 71ZI(1).

115B

(1) This section applies where it appears to the Secretary of State or an authority that administers housing benefit or council tax benefit—

(a) that there are grounds for instituting proceedings against any person ('the responsible person') for an offence (whether or not under this Act) in respect of any conduct; and

(b) that the conduct in respect of which there are grounds for instituting the proceedings is conduct falling within subsection (2) below.

(2) Conduct in respect of which there appear to be grounds for instituting proceedings falls within this subsection if—

(a) those proceedings would be for an offence under this Act in connection with an inquiry relating to the employment of relevant employees or of any one or more particular relevant employees; or

(b) it is conduct which was such as to facilitate the commission of a benefit offence or an offence in relation to an overpayment of a non-benefit payment by a relevant employee (whether or not such an offence was in fact committed).

(3) The Secretary of State or authority may give to the responsible person a written notice—

(a) specifying or describing the conduct in question;

(b) stating that he may be invited to agree to pay a penalty in respect of that conduct;

(c) stating that, if he does so in the manner specified by the Secretary of State or authority, no criminal proceedings will be instituted against him in respect of that conduct; and

(d) containing such information relating to the operation of this section as may be prescribed.

(4) If the recipient of a notice under subsection (3) above agrees, in the specified manner, to pay the penalty—

(a) the amount of the penalty shall be recoverable from the recipient by the Secretary of State or authority; and

(b) no criminal proceedings shall be instituted against the recipient in respect of the conduct to which the notice relates.

(4A) Sections 71ZC, 71ZD and 71ZE above apply in relation to amounts recoverable under subsection (4)(a) above as to amounts recoverable by the Secretary of State under section 71ZB above (and, where the notice is given by an authority administering housing benefit or council tax benefit, those sections so apply as if references to the Secretary of State were to that authority).

(5) The amount of the penalty shall be—

(a) in a case in which the conduct in question falls within paragraph (a) of subsection (2) above but not within paragraph (b) of that subsection, £1,000;

(b) in a case in which that conduct falls within paragraph (b) of that subsection and the number of relevant employees by reference to whom it falls within that subsection is five or more, £5,000; and

(c) in any other case, the amount obtained by multiplying £1,000 by the number of relevant employees by reference to whom that conduct falls within that subsection.

(6) The responsible person may withdraw his agreement to pay a penalty under this section by notifying the Secretary of State or authority, in the manner specified by the Secretary of State or authority, at any time during the period of 14 days beginning with the day on which he agrees to pay it.

(7) Where the responsible person withdraws his agreement in accordance with subsection (6) above—

(a) so much of the penalty as has already been recovered shall be repaid; and

(b) subsection (4)(b) above shall not apply.

(8) For the purposes of this section an individual is a relevant employee in relation to any conduct of the responsible person if—

(a) that conduct was at or in relation to a time when that individual was an employee of the responsible person;

(b) that conduct was at or in relation to a time when that individual was an employee of a body corporate of which the responsible person is or has been a director; or

(c) the responsible person, in engaging in that conduct, was acting or purporting to act on behalf of, in the interests of or otherwise by reason of his connection with, any person by whom that individual is or has been employed.

(9) In this section—

“conduct” includes acts, omissions and statements;

“director”—in relation to a company (as defined in section 1(1) of the Companies Act 2006), includes a shadow director;in relation to any such company that is a subsidiary of another, includes any director orshadow director of the other company; andin relation to a body corporate whose affairs are managed by its members, means a member of that body corporate;

“employee” means any person who—is employed under a contract of service or apprenticeship, or in an office (including an elective office), orcarries out any work under any contract under which he has undertaken to provide his work, and “employment” shall be construed accordingly;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“shadow director” means a shadow director as defined in section 251 of the Companies Act 2006;

“subsidiary” means a subsidiary as defined in section 1159 of the Companies Act 2006.

Civil penalties

115C

(1) This section applies where—

(a) a person negligently makes an incorrect statement or representation, or negligently gives incorrect information or evidence—

(i) in or in connection with a claim for a relevant social security benefit, or

(ii) in connection with an award of a relevant social security benefit,

(b) the person fails to take reasonable steps to correct the error,

(d) the person has not been charged with an offence or cautioned, or been given a notice under section 115A, in respect of the overpayment.

(2) A penalty of a prescribed amount may be imposed by the appropriate authority—

(a) in any case, on the person;

(b) in a case where the person (“A”) is making, or has made, a claim for the benefit for a period jointly with another (“B”), on B instead of A.

(3) Subsection (2)(b) does not apply if B was not, and could not reasonably be expected to have been, aware that A had negligently made the incorrect statement or representation or given the incorrect information or evidence.

(4) A penalty imposed under subsection (2) is recoverable by the appropriate authority from the person on whom it is imposed.

(5) Sections 71ZC, 71ZD and 71ZE apply in relation to amounts recoverable by the appropriate authority under subsection (4) as to amounts recoverable by the Secretary of State under section 71ZB (and, where the appropriate authority is not the Secretary of State, those sections so apply as if references to the Secretary of State were to that authority).

(6) In this section and section 115D—

“appropriate authority” means—the Secretary of State, oran authority which administers housing benefit or council tax benefit;

“overpayment” has the meaning given in section 115A(8), and the reference to the making of an overpayment is to be construed in accordance with that provision;

“relevant social security benefit” has the meaning given in section 121DA(7).

115D

(1) A penalty of a prescribed amount may be imposed on a person by the appropriate authority where—

(a) the person, without reasonable excuse, fails to provide information or evidence in accordance with requirements imposed on the person by the appropriate authority in connection with a claim for, or an award of, a relevant social security benefit,

(b) the failure results in the making of an overpayment, and

(c) the person has not been charged with an offence or cautioned, or been given a notice under section 115A, in respect of the overpayment.

(2) A penalty of a prescribed amount may be imposed on a person by the appropriate authority where—

(a) the person, without reasonable excuse, fails to notify the appropriate authority of a relevant change of circumstances in accordance with requirements imposed on the person under relevant social security legislation,

(b) the failure results in the making of an overpayment, and

(c) the person has not been charged with an offence or cautioned, or been given a notice under section 115A, in respect of the overpayment.

(3) Where a person is making, or has made, a claim for a benefit for a period jointly with another, and both of them fail as mentioned in subsection (1) or (2), only one penalty may be imposed in respect of the same overpayment.

(4) A penalty imposed under subsection (1) or (2) is recoverable by the appropriate authority from the person on whom it is imposed.

(5) Sections 71ZC, 71ZD and 71ZE apply in relation to amounts recoverable by the appropriate authority under subsection (4) as to amounts recoverable by the Secretary of State under section 71ZB (and, where the appropriate authority is not the Secretary of State, those sections so apply as if references to the Secretary of State were to that authority).

(6) In this section “relevant change of circumstances”, in relation to a person, means a change of circumstances which affects any entitlement of the person to any benefit or other payment or advantage under any provision of the relevant social security legislation.

116A

(1) This section applies if an authority administering housing benefit or council tax benefit has power to bring proceedings for a benefit offence relating to that benefit.

(2) The authority may bring proceedings for a benefit offence relating to any other relevant social security benefit only if—

(a) the proceedings relate to any benefit or circumstances or any description of benefit or circumstances which the Secretary of State prescribes for the purposes of this paragraph, or

(b) the Secretary of State has directed that the authority may bring the proceedings,

and a direction under paragraph (b) may relate to a particular authority or description of authority or to particular proceedings or any description of proceedings.

(3) If the Secretary of State prescribes conditions for the purposes of this section, an authority must not bring proceedings under this section unless any such condition is satisfied.

(4) The Secretary of State may continue proceedings which have been brought by an authority under this section as if the proceedings had been brought in his name or he may discontinue the proceedings if—

(a) he makes provision under subsection (2)(a), such that the authority would no longer be entitled to bring the proceedings under this section,

(b) he withdraws a direction under subsection (2)(b) in relation to the proceedings, or

(5) In the exercise of its power under subsection (2), a local authority must have regard to the Code for Crown Prosecutors issued by the Director of Public Prosecutions under section 10 of the Prosecution of Offences Act 1985—

(a) in determining whether the proceedings should be instituted;

(b) in determining what charges should be preferred;

(d) in determining whether to discontinue proceedings.

(6) An authority must not bring proceedings for a benefit offence which does not relate to housing benefit or council tax benefit otherwise than in accordance with this section.

(7) In subsection (2), “relevant social security benefit” has the same meaning as in section 121DA below.

(8) This section does not apply to Scotland.

117A

(1) This section applies to proceedings before a court—

(a) for an offence under this Act or the Jobseekers Act 1995; or

(b) involving any question as to the payment of contributions (other than a Class 4 contribution recoverable in accordance with section 15 of the Contributions and Benefits Act); or

(2) A decision of an officer of the Inland Revenue which—

(a) falls within section 8(1) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999; and

(b) relates to or affects an issue arising in the proceedings, shall be conclusive for the purposes of the proceedings.

(3) If—

(a) any such decision is necessary for the determination of the proceedings, and

(b) the decision of an officer of the Inland Revenue has not been obtained under section 8 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999,

the decision shall be referred to such an officer to be made in accordance (subject to any necessary modifications) with Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.

(4) Subsection (2) above does not apply where, in relation to the decision—

(a) an appeal has been brought but not determined;

(b) an appeal has not been brought (or, as the case may be, an application for leave to appeal has not been made) but the time for doing so has not yet expired; or

(c) an application for variation of the decision has been made under regulations made under section 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.

(5) In a case falling within subsection (4) above the court shall adjourn the proceedings until such time as the final decision is known; and that decision shall be conclusive for the purposes of the proceedings.

121A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

121B

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

121C

(1) This section applies to contributions which a body corporate is liable to pay, where-

(a) the body corporate has failed to pay the contributions at or within the time prescribed for the purpose; and

(b) the failure appears to the Inland Revenue to be attributable to fraud or neglect on the part of one or more individuals who, at the time of the fraud or neglect, were officers of the body corporate (“culpable officers”).

(2) The Inland Revenue may issue and serve on any culpable officer a notice (a “personal liability notice”)-

(a) specifying the amount of the contributions to which this section applies (“the specified amount”);

(b) requiring the officer to pay to the Inland Revenue—

(i) a specified sum in respect of that amount; and

(ii) specified interest on that sum; and

(c) where that sum is given by paragraph (b) of subsection (3) below, specifying the proportion applied by the Inland Revenue for the purposes of that paragraph.

(3) The sum specified in the personal liability notice under subsection (2)(b)(i) above shall be—

(a) in a case where there is, in the opinion of the Inland Revenue, no other culpable officer, the whole of the specified amount; and

(b) in any other case, such proportion of the specified amount as, in the opinion of the Inland Revenue, the officer's culpability for the failure to pay that amount bears to that of all the culpable officers taken together.

(4) In assessing an officer's culpability for the purposes of subsection (3)(b) above, the Inland Revenue may have regard both to the gravity of the officer's fraud or neglect and to the consequences of it.

(5) The interest specified in the personal liability notice under subsection (2)(b)(ii) above shall be at the Class 1 rate on the Class 1 element of the specified sum, and otherwise at the prescribed rate, and shall run from the date on which the notice is issued.

(6) An officer who is served with a personal liability notice shall be liable to pay to the Inland Revenue the sum and the interest specified in the notice under subsection (2)(b) above.

(7) Where, after the issue of one or more personal liability notices, the amount of contributions to which this section applies is reduced by a payment made by the body corporate-

(a) the amount that each officer who has been served with such a notice is liable to pay under this section shall be reduced accordingly;

(b) the Inland Revenue shall serve on each such officer a notice to that effect; and

(c) where the reduced liability of any such officer is less than the amount that he has already paid under this section, the difference shall be repaid to him together with interest on it at the Class 1 rate on the Class 1 element of it and otherwise at the prescribed rate.

(8) Any amount paid under a personal liability notice shall be deducted from the liability of the body corporate in respect of the specified amount.

(8A) The amount which an officer is liable to pay under this section is to be recovered in the same manner as a Class 1 contribution to which regulations under paragraph 6 of Schedule 1 to the Contributions and Benefits Act apply and for this purpose references in those regulations to Class 1 contributions are to be construed accordingly.

(9) In this section—

“the Class 1 rate”—in subsection (5) means the rate from time to time applicable under section 103(1) of the Finance Act 2009; andin subsection (7)(c) means the rate from time to time applicable under section 103(2) of that Act;

“the Class 1 element”, in relation to any amount, means so much of that amount as is calculated by—multiplying that amount by so much of the specified amount as consists of Class 1 contributions; anddividing the product of that multiplication by the specified amount;

“contributions” includes any interest or penalty in respect of contributions (and accordingly, in the definition of “the Class 1 element” given by this subsection, “Class 1 contributions” includes any interest or penalty in respect of Class 1 contributions);

“officer”, in relation to a body corporate, means-any director, manager, secretary or other similar officer of the body corporate, or any person purporting to act as such; andin a case where the affairs of the body corporate are managed by its members, any member of the body corporate exercising functions of management with respect to it or purporting to do so;

“the prescribed rate” means the rate from time to time prescribed by regulations under section 178 of the Finance Act 1989 for the purposes of the corresponding provision of Schedule 1 to the Contributions and Benefits Act, that is to say-in relation to subsection (5) above, paragraph 6(2)(a);in relation to subsection (7) above, paragraph 6(2)(b).

121D

(1) No appeal shall lie in relation to a personal liability notice except as provided by this section.

(2) An individual who is served with a personal liability notice may appeal ... against the Inland Revenue's decision as to the issue and content of the notice on the ground that—

(a) the whole or part of the amount specified under subsection (2)(a) of section 121C above (or the amount so specified as reduced under subsection (7) of that section) does not represent contributions to which that section applies;

(b) the failure to pay that amount was not attributable to any fraud or neglect on the part of the individual in question;

(d) the opinion formed by the Inland Revenue under subsection (3)(a) or (b) of that section was unreasonable.

(3) The Inland Revenue shall give a copy of any notice of an appeal under this section, within 28 days of the giving of the notice, to each other individual who has been served with a personal liability notice.

(4) On an appeal under this section, the burden of proof as to any matter raised by a ground of appeal shall be on the Inland Revenue.

(5) Where an appeal under this section—

(a) is brought on the basis of evidence not considered by the Inland Revenue, or on the ground mentioned in subsection (2)(d) above; and

(b) is not allowed on some other basis or ground,

and is notified to the tribunal, the tribunal shall either dismiss the appeal or remit the case to the Inland Revenue, with any recommendations the tribunal sees fit to make, for the Inland Revenue to consider whether to vary their decision as to the issue and content of the personal liability notice.

(6) In this section—

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“officer”, in relation to a body corporate, has the same meaning as in section 121C above;

“personal liability notice” has the meaning given by subsection (2) of that section;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

“tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;

“vary” means vary under regulations made under section 10 of the Social Security Contributions (Transfer of Functions, etc.) Act 1999.

121DA

(1) In this Part “the relevant social security legislation” means the provisions of any of the following, except so far as relating to contributions, ... statutory sick pay or statutory maternity pay, that is to say—

(a) the Contributions and Benefits Act;

(b) this Act;

(d) section 4 of the Social Security (Incapacity for Work) Act 1994;

(e) the Jobseekers Act 1995;

(f) the Social Security (Recovery of Benefits) Act 1997;

(g) Parts I and IV of the Social Security Act 1998;

(h) Part V of the Welfare Reform and Pensions Act 1999;

(hh) the State Pension Credit Act 2002;

(hi) Part 1 of the Welfare Reform Act 2007;

(hj) Part 1 of the Welfare Reform Act 2012;

(hk) Part 4 of that Act;

(hl) Part 1 of the Pensions Act 2014;

(hm) Part 5 of the Pensions Act 2014;

(i) the Social Security Pensions Act 1975;

(j) the Social Security Act 1973;

(k) any subordinate legislation made, or having effect as if made, under any enactment specified in paragraphs (a) to (j) above.

(2) In this Part “authorised officer” means a person acting in accordance with any authorisation for the purposes of this Part which is for the time being in force in relation to him.

(3) For the purposes of this Part—

(a) references to a document include references to anything in which information is recorded in electronic or any other form;

(b) the requirement that a notice given by an authorised officer be in writing shall be taken to be satisfied in any case where the contents of the notice—

(i) are transmitted to the recipient of the notice by electronic means; and

(ii) are received by him in a form that is legible and capable of being recorded for future reference.

(4) In this Part “premises” includes—

(a) moveable structures and vehicles, vessels, aircraft and hovercraft;

(b) installations that are offshore installations for the purposes of the Mineral Workings (Offshore Installations) Act 1971; and

and references in this Part to the occupier of any premises shall be construed, in relation to premises that are not occupied as land, as references to any person for the time being present at the place in question.

(5) In this Part—

“benefit” includes any allowance, payment, credit or loan;

“benefit offence” means— any criminal offence in connection with a claim for a relevant social security benefit;any criminal offence in connection with the receipt or payment of any amount by way of such a benefit;any criminal offence committed for the purpose of facilitating the commission (whether or not by the same person) of a benefit offence;any attempt or conspiracy to commit a benefit offence; and

“compensation payment” has the same meaning as in the Social Security (Recovery of Benefits) Act 1997.

“non-benefit payment” means a prescribed payment which—is not a payment of a relevant social security benefit, andis made by the Secretary of State with responsibility for social security for the purposes of providing financial assistance to a person, whether directly or indirectly.

(6) In this Part—

(a) any reference to a person authorised to carry out any function relating to housing benefit or council tax benefit shall include a reference to a person providing services relating to the benefit directly or indirectly to an authority administering it; and

(b) any reference to the carrying out of a function relating to such a benefit shall include a reference to the provision of any services relating to it.

(7) In this section

“relevant social security benefit” means a benefit under any provision of the relevant social security legislation; and

“subordinate legislation” has the same meaning as in the Interpretation Act 1978.

Information relating to, or required for purposes of, contributions, statutory sick pay or statutory maternity pay

Supply of contributions etc. information held by Inland Revenue

121E

(1) This section applies to information which is held for the purposes of functions relating to contributions, health in pregnancy grant, statutory sick pay or statutory maternity pay or functions under Part III of the Pensions Act—

(a) by the Inland Revenue, or

(b) by a person providing services to them, in connection with the provision of those services.

(2) Information to which this section applies may, and ... must if an authorised officer so requires, be supplied—

(a) to the Secretary of State, or

(b) to a person providing services to the Secretary of State,

for use for the purposes of functions relating to ... war pensions ...

(2ZA) Information to which this section applies may, and ... must if an authorised officer so requires, be supplied—

(a) to the Northern Ireland Department, or

(b) to a person providing services to that Department,

for use for the purposes of functions relating to ... child support ...

(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) In this section “authorised officer” means an officer of the Secretary of State or the Northern Ireland Department authorised for the purposes of this section by the Secretary of State or the Northern Ireland Department.

121F

(1) This section applies to information which is held for the purposes of functions relating to ... war pensions ...—

(a) by the Secretary of State, or

(b) by a person providing services to the Secretary of State, in connection with the provision of those services.

(1A) This section also applies to information which is held for the purposes of functions relating to ... child support, war pensions ...—

(a) by the Northern Ireland Department, or

(b) by a person providing services to that Department, in connection with the provision of those services.

(2) Information to which this section applies may, and ... must if an officer of the Inland Revenue authorised by the Inland Revenue for the purposes of this section so requires, be supplied—

(a) to the Inland Revenue, or

(b) to a person providing services to the Inland Revenue,

for use for the purposes of functions relating to contributions, health in pregnancy grant, ... statutory sick pay or statutory maternity pay or functions under Part III of the Pensions Act.

(2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Information held by tax authorities

122ZA

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

122AA

(1) No obligation as to secrecy imposed by statue or otherwise on Revenue and Customs officials (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality) shall prevent information held for the purposes of the functions of Her Majesty’s Revenue and Customs in relation to contributions, statutory sick pay , statutory maternity pay, statutory paternity pay, statutory adoption pay, statutory shared parental pay , statutory parental bereavement pay or statutory neonatal care pay from being disclosed—

(a) to any of the authorities to which this paragraph applies, or any person authorised to exercise any function of that authority, for the purposes of the functions of that authority, or

(b) in a case where the disclosure is necessary for the purpose of giving effect to any agreement to which an order under section 179(1) below relates.

(2) The authorities to which subsection (1)(a) above applies are—

(a) the Health and Safety Executive,

(b) the Government Actuary's Department,

(d) the Pensions Regulator.

122A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Other government information

122B

(1) This section applies to information which is held by, or by a person providing services to, a Minister of the Crown or a government department (including a Northern Ireland Department) and which relates to—

(a) passports, immigration and emigration, nationality or prisoners; or

(b) any other matter which is prescribed.

(2) Information to which this section applies may be supplied to, or to a person providing services to, the Secretary of State or the Northern Ireland Department—

(a) for use in the prevention, detection, investigation or prosecution of offences relating to social security or tax credits; or

(b) for use in checking the accuracy of information relating to benefits, ... or national insurance numbers or to any other matter relating to social security and (where appropriate) amending or supplementing such information.

(3) Information supplied under subsection (2) above shall not be supplied by the recipient to any other person or body unless—

(a) it could be supplied to that person or body under that subsection

(b) it is supplied for the purposes of any civil or criminal proceedings relating to the Contributions and Benefits Act 1995, the Jobseekers Act 1995 , the Tax Credits Act 2002 , Part 1 of the Welfare Reform Act 2007 , Part 1 of the Welfare Reform Act 2012 , Part 4 of that Act , Part 1 of the Pensions Act 2014 , section 30 of that Act or this Act or to any provision of Northern Ireland legislation corresponding to any of them; ...

(d) it is supplied under section 127 of the Welfare Reform Act 2012.

(4) But where information supplied under subsection (2) above has been used (in accordance with paragraph (b) of that subsection) in amending or supplementing other information, it is lawful for it to be—

(a) supplied to any person or body to whom that other information could be supplied; or

(b) used for any purpose for which that other information could be used.

(5) This section does not limit the circumstances in which information may be supplied apart from this section.

Authorities administering housing benefit or council tax benefit

122C

(1) This section applies to information relating to social security, child support or war pensions, or employment or training, which is held—

(a) by the Secretary of State or the Northern Ireland Department; or

(b) by a person providing services to the Secretary of State or the Northern Ireland Department in connection with the provision of those services.

(2) Information to which this section applies may be supplied to—

(a) an authority administering housing benefit or council tax benefit; or

(b) a person authorised to exercise any function of such an authority relating to such a benefit,

for use in the administration of such a benefit or for the purposes of anything the authority is permitted to do in relation to any other benefit by virtue of section 110A or 116A above.

(3) But where information to which this section applies has been supplied to the Secretary of State, the Northern Ireland Department or the person providing services under section 122 or 122B above, it may only be supplied under subsection (2) above—

(a) for use in the prevention, detection, investigation or prosecution of benefit offences (within the meaning of Part 6 above); or

(b) for use in checking the accuracy of information relating to housing benefit or to council tax benefit and (where appropriate) amending or supplementing such information.

(4) The Secretary of State or the Northern Ireland Department—

(a) may impose conditions on the use of information supplied under subsection (2) above; and

(b) may charge a reasonable fee in respect of the cost of supplying information under that subsection.

(5) Where information is supplied to an authority or other person under subsection (2) above, the authority or other person shall have regard to it in the exercise of any function relating to housing benefit or council tax benefit.

(6) Information supplied under subsection (2) above shall not be supplied by the recipient to any other person or body unless—

(a) it is supplied—

(i) by an authority to a person authorised to exercise any function of the authority relating to housing benefit or council tax benefit; or

(ii) by a person authorised to exercise any function of an authority relating to such a benefit to the authority;

(b) it is supplied for the purposes of any civil or criminal proceedings relating to the Contributions and Benefits Act, the Jobseekers Act 1995, Part 1 of the Welfare Reform Act 2007, Part 4 of the Welfare Reform Act 2012 or this Act or to any provision of Northern Ireland legislation corresponding to any of them; or

(7) This section does not limit the circumstances in which information may be supplied apart from this section (in particular by reason of section 122(4) or 122B(4) above).

(8) In this section and section 122D below “war pension” has the same meaning as in section 25 of the Social Security Act 1989.

122D

(1) The Secretary of State or the Northern Ireland Department may require—

(a) an authority administering housing benefit or council tax benefit; or

(b) a person authorised to exercise any function of such an authority relating to such a benefit,

to supply relevant benefit information held by the authority or other person to, or to a person providing services to, the Secretary of State or the Northern Ireland Department for use for any purpose relating to social security, child support or war pensions, employment or training, private pensions policy or retirement planning.

(2) The Secretary of State or the Northern Ireland Department may require—

(a) an authority administering housing benefit or council tax benefit; or

(b) a person authorised to exercise any function of such an authority relating to such a benefit,

to supply benefit policy information held by the authority or other person to, or to a person providing services to, the Secretary of State or the Northern Ireland Department.

(2A) Information supplied under subsection (2), in addition to any other purpose for which the information may be used, may be used for any purpose relating to private pensions policy or retirement planning.

(3) Information shall be supplied under subsection (1) or (2) above in such manner and form, and in accordance with such requirements, as may be specified in directions given by the Secretary of State or, as the case may be, the Northern Ireland Department.

(4) In subsection (1) “relevant benefit information”, in relation to an authority or other person, means any information which is relevant to the exercise of any function relating to a relevant social security benefit by the authority or other person.

(5) In subsection (2) above “benefit policy information” means any information which may be relevant to the Secretary of State or the Northern Ireland Department—

(a) in preparing estimates of likely future expenditure on any relevant social security benefit; or

(b) in developing policy relating to any relevant social security benefit.

(6) In this section—

“private pensions policy” means policy relating to occupational pension schemes or personal pension schemes (within the meaning given by section 1 of the Pension Schemes Act 1993);

“relevant social security benefit” has the same meaning as in section 121DA above;

“retirement planning” means promoting financial planning for retirement.

Arrangements for housing benefit

122E

(1) This section applies to relevant benefit information which is held by—

(a) an authority administering housing benefit or council tax benefit; or

(b) a person authorised to exercise any function of such an authority relating to such a benefit.

(2) Information to which this section applies may be supplied to another such authority or person—

(a) for use in the prevention, detection, investigation or prosecution of benefit offences (within the meaning of Part 6 above); or

(b) for use in checking the accuracy of information relating to housing benefit or to council tax benefit and (where appropriate) amending or supplementing such information.

(3) The Secretary of State or the Northern Ireland Department may require information to which this section applies and which is of a prescribed description to be supplied in prescribed circumstances to another such authority or person for use in the administration of housing benefit or council tax benefit.

(4) Information shall be supplied under subsection (3) above in such manner and form, and in accordance with such requirements, as may be specified in directions given by the Secretary of State or, as the case may be, the Northern Ireland Department.

(5) Where information supplied under subsection (2) or (3) above has been used in amending or supplementing other information, it is lawful for it to be—

(a) supplied to any person or body to whom that other information could be supplied; or

(b) used for any purpose for which that other information could be used.

(6) In this section “relevant benefit information”, in relation to an authority or other person, means any information which is relevant to the exercise of any function relating to a relevant social security benefit (within the meaning of section 121DA above) by the authority or other person.

(7) This section does not limit the circumstances in which information may be supplied apart from this section.

Rent officers and housing benefit

122F

(1) The Secretary of State may require a rent officer to supply benefit information held by the rent officer to, or to a person providing services to, the Secretary of State for use for purposes relating to any of the following—

(a) social security;

(b) child support;

(d) employment or training;

(e) private pensions policy or retirement planning.

(2) Information must be supplied under subsection (1) in such manner and form, and in accordance with such requirements, as may be specified in directions given by the Secretary of State.

(3) A person who receives information by virtue of subsection (1) must not disclose the information to any person unless the disclosure is made—

(a) for a purpose mentioned in that subsection (including disclosure to another rent officer in connection with any function he has under section 122 of the Housing Act 1996 relating to universal credit housing benefit),

(b) in accordance with any other enactment, or

(4) Benefit information is any information which relates to the exercise by the rent officer of any function he has under section 122 of the Housing Act 1996 relating to universal credit housing benefit.

124A

(1) Regulations made by the Registrar General under section 36 of the Civil Partnership Act 2004 may provide for the furnishing by registration authorities, subject to the payment of the prescribed fee, of such information for the purposes mentioned in section 124(1) above as may be so prescribed.

(2) Where the civil partnership of a person is required to be ascertained or proved for those purposes, any person—

(a) on presenting to the registration authority for the area in which the civil partnership was formed a request in the prescribed manner in that behalf, and

(b) on payment of the prescribed fee,

shall be entitled to obtain a certified copy of such entries in the register as are prescribed by regulations made under section 36 of the 2004 Act.

(3) “The prescribed fee” means any fee prescribed under section 34(1) of the 2004 Act.

(4) “The prescribed manner” means—

(a) in accordance with any regulations made under section 36 of the 2004 Act, and

(b) in such form as is approved by the Registrar General for England and Wales,

and forms for making a request under subsection (2) shall, on request, be supplied without charge by registration authorities.

124B

(1) Where the civil partnership of a person is required to be ascertained or proved for the purposes mentioned in section 124(1) above, any person, on presenting to a district registrar a request in the approved manner in that behalf, and on payment of the sum of £10.00, shall be entitled to obtain a copy, certified by the registrar, of the entry in the civil partnership register of the particulars of the civil partnership.

(2) “The approved manner” means in such form and containing such particulars as may be approved by the Registrar General for Scotland.

(3) Forms for making a request under subsection (1) shall, on request, be supplied without charge by district registrars.

(4) “Civil partnership register” has the same meaning as in Part 3 of the Civil Partnership Act 2004.

Personal representatives—income support and supplementary benefit

Landlords and agents

126A

(1) Regulations shall provide that where a claim for housing benefit in respect of a dwelling is made to an authority and the circumstances are such as are prescribed—

(a) the authority; or

(b) a person authorised to exercise any function of authority relating to housing benefit,

may require any appropriate person to supply information of a prescribed description to the authority or other person.

(2) Subject to subsection (4) below, for the purposes of subsection (1) above a person is an appropriate person in relation to a dwelling if he is—

(a) a person to whom anyone is, or claims to be, liable to make relevant payments;

(b) a person to whom, or at whose direction, a person within paragraph (a) above has agreed to make payments in consequence of being entitled to receive relevant payments; or

(c) a person acting on behalf of a person within paragraph (a) or (b) above in connection with any aspect of the management of the dwelling.

(3) In subsection (2) above “relevant payments” in relation to a dwelling, means payments in respect of the dwelling which are of a described description in relation to which housing benefit may be paid.

(4) Regulations may provide that any prescribed person, or any person of a prescribed description, is not an appropriate person for the purposes of subsection (1) above.

(5) The descriptions of information which may be prescribed for the purposes of subsection (1) above include, in particular, any description of information relating to, or to any interest in or other connection with, dwellings and other property situated anywhere in the United Kingdom.

(6) Information shall be supplied under subsection (1) above in such a manner and form, and at such time and in accordance with such other requirements as may be prescribed.

(7) Information supplied to an authority or other person under subsection (1) above may be used by the authority or other person only in the exercise of any function relating to housing benefit or council tax benefit.

(8) The provisions of sections 122D and 122E above apply in relation to any information supplied under subsection (1) above which is not relevant benefit information (within the meaning of those provisions) as if it were.

Expedited claims for housing and council tax benefit

128A

(1) Regulations may make provision requiring the disclosure by one authority (“the disclosing authority”) to another authority (“the receiving authority”), in prescribed circumstances, of information of a prescribed description obtained by the disclosing authority in respect of persons who have been entitled to a jobseeker’s allowance or to income support.

(2) The regulations may in particular provide for—

(a) information to be disclosed—

(i) at the request of the receiving authority;

(ii) at the request of any person who falls within a prescribed category; or

(iii) otherwise than in response to such a request;

(b) the period within which information is to be disclosed; and

(c) information to be disclosed only if it has been obtained by the disclosing authority in the exercise of any of their functions in relation to housing benefit or council tax benefit.

Contributions avoidance arrangements

132A

(1) The Treasury may by regulations make provision requiring, or relating to, the disclosure of information in relation to —

(a) any notifiable contribution arrangements or notifiable contribution proposal , or

(b) any arrangements or proposal which the Commissioners for Her Majesty’s Revenue and Customs reasonably suspect to be notifiable contribution arrangements or a notifiable contribution proposal (as the case may be).

(2) The only provision which may be made under subsection (1) is provision applying (with or without modification), or corresponding to, any of the following provisions—

(a) any provision of, or made under, Part 7 of the Finance Act 2004 (disclosure of tax avoidance schemes) so far as that provision relates to income tax or to a penalty under that Part;

(b) any provision of the Taxes Management Act 1970 so far as it relates to a penalty under Part 7 of the Finance Act 2004;

(c) any provision made under section 132 of the Finance Act 1999 or section 135 of the Finance Act 2002 (electronic communications);

(d) any provision of any other enactment or instrument (including any enactment or instrument passed or made on or after the day on which the National Insurance Contributions Act 2006 was passed) which requires, or relates to, the disclosure of information in relation to tax avoidance arrangements which relate in whole or in part to income tax.

(3) For the purposes of subsection (1)—

“notifiable contribution arrangements” means any arrangements which—enable, or might be expected to enable, any person to obtain an advantage in relation to a contribution, andare such that the main benefit, or one of the main benefits, that might be expected to arise from the arrangements is the obtaining of that advantage;

“notifiable contribution proposal” means a proposal for arrangements which, if entered into, would be notifiable contribution arrangements (whether the proposal relates to a particular person or to any person who may seek to take advantage of it).

(4) Where, at any time after the passing of the National Insurance Contributions Act 2006, a relevant tax provision is passed or made which changes the notifiable tax matters, the Treasury may, by regulations, amend the definitions in subsection (3) so as to make an analogous change to the matters in respect of which information may be required to be disclosed by virtue of this section.

(5) In subsection (4)—

“the notifiable tax matters” means the arrangements, proposals or other matters in respect of which information is or may be required to be disclosed under a relevant tax provision;

“relevant tax provision” means a provision mentioned in subsection (2).

(6) No provision made by regulations under this section may require any person to disclose to the Commissioners for Her Majesty's Revenue and Customs, or any other person, any information with respect to which a claim to legal professional privilege, or, in Scotland, to confidentiality of communications, could be maintained in legal proceedings.

(7) In this section—

“advantage”, in relation to any contribution, means—the avoidance or reduction of a liability for that contribution, orthe deferral of the payment of that contribution;

“arrangements” includes any scheme, transaction or series of transactions;

“contribution” means a contribution under—Part 1 of the Social Security Contributions and Benefits Act 1992, orPart 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

“tax avoidance arrangements” includes arrangements which enable, or might be expected to enable, a person to obtain an advantage in relation to any tax (within the meaning of Part 7 of the Finance Act 2004).

Arrangements for community charge benefits

Reports

Persons to report on administration

139A

(1) The Secretary of State may authorise persons to consider and report to him on the administration by authorities of housing benefit and council tax benefit.

(2) The Secretary of State may ask persons authorised under subsection (1) to consider in particular–

(a) authorities’ performance in the prevention and detection of fraud relating to housing benefit and council tax benefit;

(b) authorities compliance with the requirements of Part I of the Local Government Act 1999 (best value) or the performance requirements set out in section 89 of the Local Government and Elections (Wales) Act 2021.

(2A) A person may be authorised under subsection (1)–

(a) on such terms and for such period as the Secretary of State thinks fit;

(b) to act generally or in relation to a specified authority or authorities;

(3) In sections 139B and 139C below—

“benefit” means housing benefit or council tax benefit; and

“authority” means an authority which is administering either of those benefits.

Powers of investigation

139B

(1) A person authorised under section 139A(1) above—

(a) has a right of access at all reasonable times to any document relating to the administration of benefit;

(b) is entitled to require from any person holding or accountable for any such document such information and explanation as he thinks necessary; and

(c) is entitled, if he thinks it necessary, to require any such person to produce any such document or to attend before him in person to give such information or explanation.

(2) A person authorised under section 139A(1) above is entitled to require any officer or member of an authority or any person involved in the administration of benefit for an authority—

(a) to give him such information and explanation relating to the administration of benefit as he thinks necessary; and

(b) if he thinks it necessary, to require any such person to attend before him in person to give the information or explanation.

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