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 Ìý·É±ð²ú²õ¾±³Ù±ð.
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).Â