Disclosure of information: obtaining consent where the customer is deceased or, if a company is insolvent or has been dissolved
Customer is deceased
If a customer has died but their Personal Representative wishes to give consent for the disclosure of HM Revenue & Customs (NMWM02030) information relating to the deceased, follow the procedures outlined at IDG34050 by which the Personal Representative acts on behalf of the deceased.
Company is in an insolvency process or been dissolved
If the customer was a company and is in an insolvency process, follow the procedures at NMWM16300 which permits the person handling the company’s affairs to give consent. If the company has been dissolved then there is no person able to give the company’s consent and so this method of disclosure cannot be used.