DMBM512220 - Customer contact and data security: contact with third parties: getting authority: speaking third party in future on customers request - advanced verbal consent
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Advanced verbal consent
If, during contact with one of your customers, they request we speak to a third party on their behalf in the future (who is not present that the time of this call) then provided they
- complete appropriate verification checks (DMBM512800)
- give the name of the third party and the relationship to them (make a note of this info)
- are willing to give verbal authority for us to discuss their tax affairs with their chosen third party and
- advise us if there are any restrictions on what we can and can’t discuss
then we can take this verbal authority and speak to the chosen third party without a need for the customer to be present. The customer may either ask us to call the third party or get the third party to contact us.
Note: This advanced notification is for a one off call at any point and can last for a maximum of 24 hours.
Noting the record
You should note on the IDMS Notes & Assets permanent notes screen:
- the details of the consent:
- verification checks completed
- name of third party
- relationship to customer
- the Head of Duty
- any restrictions
- the date the verbal consent was given and when it will expire.
After third party has called or been contacted
After you have spoken to the third party, you should note on the permanent notes that the advanced verbal consent has been used and therefore expired. If you are contacted again by the same third party you should advise that the customer will need to be present and give verbal consent.
If the customer wants the third party to act on their behalf on a regular basis without providing advance verbal consent, advise them that they must send a signed written letter to HMRC (see DMBM512210).