MoU for Child Poverty Pathfinder Programme Assessment in Dundee
Summary
HM Revenue & Customs (HMRC) has published a Memorandum of Understanding (MoU) for a 12-month data share initiative starting August 2025. This MoU supports the assessment of the Child Poverty Pathfinder programme in Dundee, Scotland, by enabling data sharing between HMRC, DWP, and Social Security Scotland.
What changed
This Memorandum of Understanding (MoU) establishes a one-off, 12-month data-sharing agreement commencing in August 2025 to assess the impact of the Child Poverty Pathfinder programme in Dundee. The agreement, between HM Revenue and Customs (HMRC), Department of Works and Pensions (DWP), and Social Security Scotland, will utilize administrative data to evaluate the programme's effect on economic outcomes for families at risk of poverty.
The primary implication for compliance officers is the understanding of data sharing protocols and their role in supporting government evaluations. While this specific MoU is a one-off initiative, it highlights the increasing use of administrative data for policy assessment. Regulated entities involved in data provision may need to ensure their data is accurate and accessible for such evaluations, though no direct compliance actions are mandated by this publication for external parties.
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To assess the Child Poverty Pathfinder programme Dundee 2026
This Memorandum of Understanding (MoU) for assessing the impact of the Child Poverty Pathfinder programme in Dundee was agreed and put in place in 2025.
From: HM Revenue & Customs Published 19 March 2026 Get emails about this page
Applies to Scotland
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The purposes of assessing the impact of the Child Poverty Pathfinder programme in Dundee.
Ref: RIS MOU 2025
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This agreement is published as part of the Code of Practice for public authorities disclosing information under chapters 1, 3 and 4 (Public Service Delivery, Debt and Fraud) of part 5 of the Digital Economy Act 2017.
This one-off 12-month data share, starting August 2025, supports evaluation of the Dundee Child Poverty Pathfinder programme aimed at providing person-centred support to families most at risk of poverty. Using HM Revenue and Customs (HMRC) data on deprived postcodes linked to similar shared data from Department of Works and Pensions (DWP) and Social Security Scotland, the Scottish Government will assess Pathfinder programme impact on economic outcomes, comparing participants with matched groups in other deprived areas. This will inform decisions around scaling of the approach as well as supporting future policy and interventions to reduce child poverty under the statutory targets in the Child Poverty (Scotland) Act 2017.
The MoU enables robust evaluation of the Dundee Pathfinder by securing access to reliable administrative data. This allows measurement of economic outcomes, comparison with similar groups, and evidence of programme effectiveness. Insights gained will inform scaling, shape future policies, and strengthen efforts to meet Scotland’s statutory child poverty targets.
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Published 19 March 2026
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