Insolvency practitioner bulletin 6 (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.
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The information in this bulletin was previously given in Insolvency practitioner bulletin 1 (2021): how HMRC deals with requests by trustees for information about a taxpayer.
HMRC has updated the link in the section ‘Disclosures in personal insolvency’ to tell you what constitutes as consent.