IHTM02031 - Communications: The general rule on disclosure and its operation: disclosure - the general rule and its operation
The general rule is that
- apart from the exceptions mentioned on the next page (IHTM02032), and
- with the exception of the limited information shown in the grant (IHTM05101)
you must not disclose information in HMRC Accounts (including the addresses of liable persons, their occupation or their financial circumstances) without the written authority of at least one of the
personal representatives (IHTM05012), or
- other persons by whom the accounts were delivered
and if all such persons are dead