Sharing information outside of HMRC: disclosure in insolvency cases: general
You may be approached for information in insolvency cases by a variety of third parties. (For detailed guidance regarding the action to be taken in respect of insolvency cases see the Insolvency manual - see IDG80300). The extent to which you may disclose confidential information depends on who is making the enquiry (see IDG40620 to IDG40660). Please see IDG30300 for more general guidance on disclosing to companies.