Tax Credits: Obtaining information held by HMRC about a client
This section of the website explains how advisers can obtain information from HMRC in relation to tax credits.
One of the biggest difficulties with disputes is evidence. HMRC will often refuse to accept that a claimant has met their responsibilities if they cannot locate correspondence or telephone calls in support.
It is for this reason that it is beneficial for claimants to keep a file with copies of all tax credits correspondence. Claimants should keep copies of all letters sent to HMRC as well as detailed notes about any telephone calls including date, time, operator name and a brief description of the conversation.
Subject access requests (SAR)
Sometimes called ‘data protection requests’, this is a useful way to obtain copies of data from HMRC including printouts of household notes (the notes that helpline operators make during telephone calls), other award information (such as claim forms, renewals forms and letters the claimant has sent) and recordings of telephone calls.
The easiest way to make a request is using the online form on the HMRC website.
Requests can also be made in writing to:
The Data Protection Officer
HM Revenue and Customs
Tax Credit Office - SAR team
Written permission for SAR data to be sent to an adviser must be obtained, otherwise the data will be sent directly to the claimant. It is not sufficient to attach a TC689 form to the request.
Format of the request
The request should include:
- Claimants name and DOB (including their partner if relevant)
- Any other names they have used
- Their address, and recent previous addresses
- Their National Insurance Number
Data is easier to obtain if the request is specific. It should include details of any claim forms, renewal forms, household notes and phone call recordings that the adviser wishes to receive along with the corresponding dates. If the exact date is not known, the next best thing is to give an approximate period or a tax year.
Last reviewed/updated 1 July 2022