IDG30433 | Confidentiality when dealing with the customer: disclosure to agents, representatives and third parties: disclosure with ‘power of attorney’: Scotland

Powers of Attorney in Scotland are governed by the Adults with Incapacity (Scotland) Act 2000. This Act provides for two types of power of attorney: a Continuing Power of Attorney (which covers property and financial matters) and a Welfare Power of Attorney (covering personal welfare issues), although they can be a combination of both. For further information about Power of Attorneys in Scotland, please see the Office of the Public Guardian Scotland website.

If you have any doubts about the authenticity of documents presented to you, you should not release any HMRC data but should seek further advice from your Security & Information Business Partner (SIBP).