SDS HMRC Data Sharing to combat fraud against SDS - Business as Usual

Purpose
The purpose of this data share is to continue the previous Skills Development Scotland (SDS) Pilot into BAU and allow SDS to continue to prevent, detect and investigate the extent of fraudulent behaviour within the SDS Modern Apprenticeship (MA) programme.
Information sharing benefits
Where HMRC data matching indicates potential fraud, SDS will revisit its counter fraud strategies and activities, with a view to introducing further prevention (deter, disable) controls in those areas and will take action to investigate and recover any funds claimed fraudulently. Where HMRC data matching indicates alignment between HMRC and SDS data, this will be equally helpful to SDS. It will provide assurance to SDS that reliance can be placed on data provided by LPs in support of legitimate claims for payment under SDS MA programme contracts.
Disclosed information
Data items disclosed will be the minimum data items to allow this data share to be achieved.
Information sharing method
Secure File Transfer
Contact
iain.brown@sds.co.uk
Start date
2026-03-30
End date
2036-03-30
Review date
2027-03-31
Retention period
P6M
Isa status
Active
Id
558
Notes
Previous pilot (ID reference 355) now continued as Business as Usual.

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