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HMRC internal manual

Debt Management and Banking Manual

Customer contact and data security: contact with third parties: outdoor calls: speaking to company staff

When visiting a business premises most of the time you will initially ask for the responsible person or officer of the company (see DMBM512880) by asking a member of staff.

You should say you are calling from HMRC, but not that you are calling from Debt Management. That way you will not divulge the nature of your call from anyone whom it doesn’t concern.

Most businesses would not want the financial affairs of the company discussed with their staff. If a member of staff asks about the nature of your call you should advise that it is a private business matter.

You should ensure that you are speaking to an authorised individual who you can correctly verify prior to any disclosure of information see DMBM512880.

If after verifying the responsible company representative they wish for you to discuss the company tax affairs with anyone else other than themselves and are happy to give verbal consent, then this is fine for a one off occasion. If they wish for this same third party to deal with the tax affairs of the company from now on then they should send a signed letter in to the office. You should make a note of the person you have spoken to and their position in the company.

If you are visiting and you need to do a levy see DMBM655760.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) DMBM511645(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)