DMBM512880 - Customer contact and data security: compulsory verification checks: verification checks based on customer type: verification checks with companies

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Companies

When discussing the tax affairs and more specifically the debt of a company you need to make sure that you are speaking to a person authorised to discuss such matters otherwise you will be breaching disclosure rules. After taking the company reference number, name and address you must ask to speak to one of the following people:

• Director
• Company secretary
• Company accountant
• Nominated company personnel for whom we hold evidence of written consent.

You are permitted to obtain verbal consent from one of the people above and then discuss the tax affairs with a third party for a one off conversation, anything more than this you should ask them to write in giving authority for the third party to discuss the tax affairs of the company.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)DMBM512300(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Staff working in the Non-Resident Unit (NRU) should see DMBM512906.(This content has been withheld because of exemptions in the Freedom of Information Act 2000)