Manchester City Council

Council tax Council tax data sharing pilot with HMRC

We are running a 12‑month pilot with HM Revenue and Customs (HMRC) starting in 2026.

This pilot helps us collect unpaid council tax in a fair and efficient way.


What this means

If you have unpaid council tax and:

  • you have been taken to court, and
  • a liability order has been made against you

we may ask HMRC for your employment details.

We use this information to:

  • contact your employer
  • arrange a deduction from your wages (called an attachment of earnings)
  • help repay what you owe

How you will be told

If this applies to you, we will tell you in writing.

This includes:

  • reminder letters
  • court summons
  • liability order documents

These will explain that your information may be shared with HMRC.


Why we do this

We use this process to:

  • recover unpaid council tax
  • treat people consistently
  • avoid further enforcement where possible

The pilot is carried out under the Digital Economy Act.


Find out more

For detailed information, including the legal basis and policy documents: