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HMRC internal manual

Information Disclosure Guide

Confidentiality when dealing with the customer: disclosure to companies: company directors


Amongst their many responsibilities, directors of limited companies are responsible for the financial affairs of their company. This includes submitted company accounts to HMRC and Companies House and accounting for any tax due.

It is because of these responsibilities that HMRC considers the directors of a company to be representative of the ‘person to whom the information relates’ as required by Section 18 CRCA (see IDG40120).

In essence only current directors of ‘live’ companies can authorise disclosure, former directors have no information rights

Procedure for disclosing

What information may lawfully be disclosed and when will depend in part on the status of the company:

Dealing with trading or solvent companies

The directors of a trading or solvent company are entitled to be provided with information held about their company’s tax affairs.

Dealing with insolvent companies

Once a company becomes insolvent its directors cease to be responsible for their former companies affairs. Instead responsibility passes to the Official Receiver or an insolvency practitioner. For further information about dealing with the disclosure of information in such circumstances please see IDG40600.

Dealing with dissolved companies

Once a company is struck off the Company register or is dissolved no one is in position to run the former company’s affairs. This means information cannot be disclosed because no one is authorised to given their consent for disclosure.

Further information

Please contact your Data Guardian.