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HMRC internal manual

Debt Management and Banking Manual

Customer contact and data security: contact with third parties: how to handle calls from third parties: call from company representative - wages clerk, book keeper, financial persons

When discussing a company’s tax affairs and debt position you much be very careful to only discuss with authorised individuals. Often you will get calls from the wages clerk, book keepers or cheque signatories etc. but unless the caller is authorised correctly (either by authority on our records or being a recognised company representative such as accountant or secretary) to discuss the tax affairs of the company you must not disclose any information to them. See

  • DMBM512300 for recognised company representatives for the purposes of discussing company tax affairs.
  • DMBM512900 for verification if the director is present and they wish for you to speak to another individual.

If the call is from an unauthorised company representative you should explain that you are unable to discuss the tax affairs of the company with anyone but the recognised company representatives and if the company representatives wish for the caller to deal with the tax affairs of the company on a permanent basis then they should put this authority in writing in a signed letter.

For further guidance on authority in writing, see DMBM511935.