IDG40610 - Sharing information outside of HMRC: disclosure in insolvency cases: general
You may be approached for information in insolvency cases by a variety of third parties. The extent to which you may disclose confidential information depends on who is making the enquiry (see IDG40620 to IDG40660). Please see IDG30300 for more general guidance on disclosing to companies.
Internal users- please look up and read the Insolvency helpcard on disclosure using the intranet search facility and then contact the Insolvency Specialist mailbox if you have any further queries.