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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: special situations where disclosure may be necessary / sensitive cases

Occasionally you will be faced with a sensitive situation where you need to deal with an unauthorised third party and it is not possible to speak to the customer, for example the customer may

  • have passed away
  • be seriously ill
  • be in a time of distress
  • be elderly or infirm.

In these types of situations you should be mindful to be as sensitive as possible whilst following the correct disclosure guidelines and assisting the caller.

For full instruction on how to deal with these calls, see DMBM510430.