IDG53310 - Information disclosure Gateways with other government departments: the National Health Service (NHS) and the NHS Counter Fraud Authority: general
Why share information with the NHS?
»Ê¹ÚÌåÓýapp NHS requires information from HMRC to help verify those who are entitled to free prescription medicines.
»Ê¹ÚÌåÓýapp NHS Counter Fraud Authority is a distinct part of the NHS which has responsibility for matters relating to the prevention, detection and investigation of fraud and corruption in the NHS. »Ê¹ÚÌåÓýappy need HMRC information to facilitate the accurate construction and checking of their customersâ€� records.
Ensuring information is shared lawfully
All disclosures of HMRC information must be lawful. Please see IDG40300 for more information on lawful disclosure as provided by the CRCA.
To be lawful, HMRC may only share information with the NHS, or NHS Counter Fraud Authority, through a legal gateway. See IDG40320 for general information about what a legal gateway is. »Ê¹ÚÌåÓýapp appropriate legal gateway to use is listed under each type of disclosure to the NHS, or Counter Fraud Authority, at IDG53320 to IDG53330.
You must also ensure when passing information to the NHS, or NHS Counter Fraud Authority, that you follow the agreed procedure for disclosures. Details are listed under each type of disclosure.