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Chapter NMWM16360

Document Cited in Related
Vincent
Published date16 April 2016
Record NumberNMWM16360
CourtHM Revenue & Customs
IssuerHM Revenue & Customs

Consent to disclose a customer’s own personal information (NMWM16350) will generally be provided in writing, but may also be given verbally in certain limited circumstances.

Written consent

The standard way for a customer to provide consent is by completing and returning form 64-8.

While using official forms is to be encouraged, written consent can be given in other ways, such as a letter. The written consent must identify:

  • who the customer gives HM Revenue & Customs (NMWM02030) consent to disclose information to, and
  • the nature of the information to be disclosed.

In all cases the written consent must be signed and dated by the customer. The signature should be original and not a photocopy, scan or carbon copy.

If a third party is present during an interview written consent to disclosure must be obtained (NMWM16370).

If you are unsure about whether the consent should still apply (for example because it is old), or if you are unsure about whether the consent applies to the information in question, please contact Operational Advisory Team for advice.

Verbal consent

In some cases written consent cannot be obtained in a way convenient for all involved. This will generally be during a telephone conversation with a customer where they have another person with them who they want to speak on their behalf. In these rare cases, verbal consent may be accepted. You may only disclose in these cases when the following procedure is followed:

  • the identity of the customer must be satisfactorily verified;
  • the customer must confirm that they are providing consent for HM...

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