Guidance
Insolvency practitioner bulletin 1 (2021): how HMRC deals with requests by trustees for information about a taxpayer
This bulletin explains the circumstances where disclosure of information related to personal insolvencies may be allowed when a court order or consent has not been given.
Documents
Details
This bulletin has been published for information purposes only, HMRC cannot guarantee the accuracy of the content.
HMRC is often asked by trustees in sequestration and trust deed cases for information and documents related to a taxpayer.
This bulletin explains about:
- the legislation we must follow when asked for information about a taxpayer
- disclosing information without a court order or consent
- disclosing information with the taxpayer’s consent
- what happens when we cannot disclose the information asked for by the trustee