IDG52000 - Procedure for disclosing to others (non-government): Disclosure to customers' representatives

When a customer’s representative may want information

Some customers may prefer to handle their dealings with the department through an agent, representative or third party. The following are examples of when a customer may wish to provide consent for us to disclose information about them to a third party:

• a customer may wish to deal with the department through their accountant or solicitor
• a person may contact the department regarding the affairs of their spouse or partner
• a customer may have a disability
• a customer may have learning difficulties
• a customer may be unable to speak or read English
• a customer may have approached their MP about an issue involving HMRC.

Ensuring information is shared lawfully

All disclosures of HMRC information must be lawful in accordance with the provisions of the CRCA. The ways in which information may be disclosed lawfully are outlined at IDG40500.

To be lawful, HMRC may only pass information to a customer’s representative with the explicit consent of that customer (see IDG43000). You should read IDG43000 to ensure you are able to verify when the consent is legitimate.

Procedure to follow

Prior to disclosing you must read IDG43000 for guidance on how to correctly verify a customer’s consent (whether written or verbal). Other issues to consider when dealing with disclosure under such a consent are set out below.

Information which should not be disclosed

There may be some information that the customer may not want disclosed to their representative. This should be noted in the original written consent provided by the customer.

Length of time consent is valid for

Consent may be provided for a specific period or for a specific issue, or may be for continuous disclosure until the customer writes to cancel the consent. This should be noted in the original consent.

Disclosing to the representative over the telephone

We may do this in exceptional circumstances. Please see the section under ‘procedure to obtain consent’ in IDG43000.

Tax Credit Office and Child Benefit Office disclosures to the Citizens Advice Bureau

Please note the Tax Credit Office (TCO) and Child Benefit Office (CBO) have special arrangements in place for tax credit/child benefit related enquiries from Citizen Advice Bureaux (CAB) and other organisations within the Voluntary and Community sector..

Consent is not available but you wish to disclose to the customer’s representative

In some situations, the customer will be unable to provide specific written consent which would allow you to disclose information to their representative, for example due to illness. In these infrequent circumstances, their representative must provide a legal document known as a Power of Attorney, see IDG52250

If a customer has asked their MP, or a Minister, to help them resolve a difficulty then the MP or Minister will be acting as representative of the customer but will not have explicit consent to disclose. See IDG52500 for information about how to proceed in these circumstances.

Further guidance

If you are in any doubt or require any further guidance contact Information Strategy, see IDG90100.