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Contents

Official guidance
Compliance Handbook

CH206000 · How to do a compliance check: starting a compliance check

  • CH206100 · Introduction
  • CH206125 · Sensitive cases
  • CH206150 · Openness and early dialogue
  • CH206160 · Communicating with HMRC customers by email
  • CH206170 · Keeping the customer informed
  • CH206200 · Case selection
  • CH206225 · Pre-population of online Self-Assessment Returns
  • CH206250 · Handling third party information
  • CH206275 · Recording compliance identifier on departmental systems
  • CH206300 · How to do a compliance check: data-gathering powers
  • CH206500 · Cross-tax working
  • CH206550 · Offshore structures involving Trusts or companies
  • CH206565 · Offshore structures involving Swiss assets and investments
  • CH206600 · Interaction between compliance checks and the SA enquiry window
  • CH206650 · Working with DMB to deal with debt and tackle non compliant customer behaviour
  • CH206700 · Agreements concerning the taxation of individuals or companies for future periods
  1. How to do a compliance check: starting a compliance check: contents
  2. How to do a compliance check: starting a compliance check: communicating with HMRC customers by email

CH206160 | How to do a compliance check: starting a compliance check: communicating with HMRC customers by email

From HM Revenue & Customs · Compliance Handbook

Before sending emails to HMRC customers, you must read the (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
.

This guidance explains

  • the protocols which apply to different types of email exchanges, and

  • what you can and must do when receiving and replying to email enquiries.

Further guidance is also available at (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

The link above provides further essential information on

  • how to seek informed prior consent

  • what to include in your email

  • when to use encryption

  • how to format your external emails.

There are also several useful replies to some Frequently Asked Questions relating to use of email.

When considering the language, tone and style for the content of your email you can find useful information on How to write emails to customers.

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