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Official guidance
Information Disclosure Guide

IDG40600 · Sharing information outside of HMRC: disclosure in insolvency cases

  • IDG40610 · General
  • IDG40620 · Enquiries from the Official Receiver
  • IDG40630 · Enquiries from a liquidator, administrative receiver or administrator
  • IDG40631 · Disclosure of information for Law of Property Act Receivers
  • IDG40640 · Enquiries from a former director
  • IDG40650 · Enquiries from a trustee in bankruptcy
  • IDG40660 · Pro-active disclosures to a trustee in bankruptcy
  • IDG40670 · Pro-active disclosures to insolvency practitioners in corporate insolvency cases
  • IDG40680 · Court Orders issued under the Insolvency Act 1986
  1. Sharing information outside of HMRC: disclosure in insolvency cases: contents
  2. Sharing information outside of HMRC: disclosure in insolvency cases: general

IDG40610 | Sharing information outside of HMRC: disclosure in insolvency cases: general

From HM Revenue & Customs · Information Disclosure Guide

You may be approached for information in insolvency cases by a variety of third parties. 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.

Internal users - please look up and read the Insolvency helpcard on disclosure using the intranet search facility and then contact the Insolvency Specialist mailbox if you have any further queries.

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