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Contents

Official guidance
Inheritance Tax Manual

IHTM02000 · Communications

  • IHTM02001 · Summary
  • IHTM02005 · Confidentiality and disclosure of information: data protection
  • IHTM02011 · Confidentiality and disclosure of information: introduction
  • IHTM02021 · Legislation: Finance Act 1989
  • IHTM02022 · Legislation: Data Protection Act 1984
  • IHTM02031 · The general rule on disclosure and its operation: disclosure - the general rule and its operation
  • IHTM02032 · The general rule on disclosure and its operation: Who is entitled to disclosure?
  • IHTM02033 · The general rule on disclosure and its operation: disclosing information to public bodies
  • IHTM02041 · Incoming telephone calls: introduction
  • IHTM02044 · Incoming telephone calls: What details to ask for when answering the phone
  • IHTM02045 · Incoming telephone calls: dealing with incoming telephone calls
  • IHTM02046 · Incoming telephone calls: requests for information where the caller cannot be verified
  • IHTM02047 · Incoming telephone calls: procedure where it is not possible to verify a caller’s identity from the information held on file
  • IHTM02048 · Incoming telephone calls: effect of these rules on customer service
  • IHTM02049 · Incoming telephone calls: requests for information over the telephone from other government departments
  • IHTM02050 · Incoming telephone calls: summary - Business By Telephone
  • IHTM02061 · Procedure for disclosure of information: introduction
  • IHTM02062 · Procedure for disclosure of information: how to deal with requests for information
  • IHTM02063 · Procedure for disclosure of information: charging for provision of information
  • IHTM02064 · Procedure for disclosure of information: limited disclosure for Capital Gains Tax (CGT) purposes
  • IHTM02065 · Procedure for disclosure of information: extent of disclosure for CGT purposes
  • IHTM02066 · Procedure for disclosure of information: disclosure of information about aggregable property
  • IHTM02067 · Procedure for disclosure of information: disclosure of information obtained from tax returns
  • IHTM02068 · Procedure for disclosure of information: disclosure of information obtained under double taxation agreements
  • IHTM02075 · HumInts - What is a HumInt?
  • IHTM02082 · General instructions: introduction
  • IHTM02083 · General instructions: receiving and filing of correspondence
  • IHTM02084 · General instructions: delay and priorities in dealing with correspondence
  • IHTM02085 · General instructions: Special Commissioners and First -tier Tribunal decisions and contentious correspondence
  • IHTM02087 · General instructions: Civil Partnerships: Notes on terminology and language
  • IHTM02088 · General instructions: Original documents
  • IHTM02091 · Incoming correspondence: acknowledgements/holding letters
  • IHTM02092 · Incoming correspondence: letters addressed personally
  • IHTM02093 · Incoming correspondence: requests for payment of a fee by this Office for copying lost documents
  • IHTM02094 · Incoming correspondence: letters from HumInts
  • IHTM02097 · Incoming correspondence: members of the Royal Family or other foreign royalty
  • IHTM02111 · Outgoing correspondence: names and addresses of correspondents
  • IHTM02112 · Outgoing correspondence: format of outgoing correspondence
  • IHTM02113 · Outgoing correspondence: envelopes
  • IHTM02114 · Outgoing correspondence: postal system for mainland UK, Northern Ireland, Channel Islands and Isle of Man
  • IHTM02115 · Outgoing correspondence: postal system for all countries outside the UK
  • IHTM02116 · Outgoing correspondence: reply paid envelopes
  • IHTM02117 · Outgoing correspondence: recorded delivery service or registered post
  • IHTM02161 · Personal applicants: seeing things from the personal applicant’s viewpoint
  • IHTM02162 · Personal applicants: writing effective letters to personal applicants
  • IHTM02163 · Personal applicants: telephone conversations with personal applicants
  • IHTM02164 · Personal applicants: potential areas of difficulty
  • IHTM02165 · Personal applicants: cases involving agents where the personal representative becomes involved
  • IHTM02166 · Personal applicants: summary
  • IHTM02171 · Taxpayers with disabilities/special needs: introduction
  • IHTM02172 · Taxpayers with disabilities/special needs: services to blind and partially sighted customers
  • IHTM02173 · Taxpayers with disabilities/special needs: services to customers who are deaf or hearing impaired
  • IHTM02174 · Taxpayers with disabilities/special needs: services for non-English speaking taxpayers
  • IHTM02181 · General enquiries: Helpline
  • IHTM02183 · General enquiries: Advice and information
  • IHTM02243 · Handling of complaints and compliments
  • IHTM02261 · Translations and non-English speaking customers: translations
  • IHTM02071 · Open Government/Freedom of information: The Freedom of Information Act
  • IHTM02072 · Open government/freedom of information: providing taxpayers with extracts from the manual
  • IHTM02086 · General instructions: file weeding
  • IHTM02095 · Incoming correspondence: suspect information or documentary evidence
  • IHTM02096 · Incoming correspondence: avoidance of other taxes
  • IHTM02131 · Inter-departmental mail
  • IHTM02141 · British Document Exchange: what is British Document Exchange?
  • IHTM02142 · British Document Exchange: when to use British Document Exchange
  • IHTM02143 · British Document Exchange: document exchange numbers of IHT
  • IHTM02145 · British Document Exchange: treatment of outgoing document exchange mail
  • IHTM02147 · British Document Exchange: document exchange directories
  • IHTM02151 · Use of Microsoft Word templates and standard letters: Word templates available in HMRC Inheritance Tax
  • IHTM02152 · Use of Microsoft Word templates and standard letters: standard letter template
  • IHTM02153 · Use of Microsoft Word templates and standard letters: accessing and using Microsoft Word templates
  • IHTM02154 · Use of Microsoft Word templates and standard letters: link between COMPASS and the standard letter template
  • IHTM02155 · Use of Microsoft Word templates and standard letters: inserting standard text
  • IHTM02156 · Use of Microsoft Word templates and standard letters: points to bear in mind when using standard text
  • IHTM02191 · Use of telephones: introduction
  • IHTM02192 · Use of telephones: use of the telephone
  • IHTM02194 · Use of telephones: points to remember when answering the telephone
  • IHTM02212 · Use of fax machines: when to use fax and what can and cannot be sent
  • IHTM02213 · Use of fax machines: documents that are unacceptable if sent by fax
  • IHTM02214 · Use of fax machines: what priority to give faxed documents
  • IHTM02221 · Use of e-mail
  • IHTM02230 · Use of interviews
  • IHTM02244 · Handling of complaints/compliments: procedure upon receiving a complaint
  • IHTM02262 · Translations and non-English speaking customers: Welsh translations
  • IHTM02271 · Customer service standards: customer service targets
  • IHTM02272 · Customer service standards: definitions of ‘post’ and ‘dealt with’
  • IHTM02273 · Customer service standards: customer service benefits of efficient handling of work
  1. Communications: contents
  2. Communications: General instructions: receiving and filing of correspondence

IHTM02083 | Communications: General instructions: receiving and filing of correspondence

From HM Revenue & Customs · Inheritance Tax Manual

Correspondence should be filed in date order and, if appropriate, in the correct sub-file for each entry.

Correspondence should not be filed until it has been fully dealt with.

If you receive unconnected post you should attach it to the relevant file immediately. If you do not have the file you should check the location on ALF (IHTM03290) and

  • if the file has been returned to the rack you should send the connector to the registry for the file to be connected, or

  • if the file is elsewhere you should keep the connector until the file is returned to you. You may need to call for the file using form Cap 8.

Unconnected post on a file that has been with you for more than 28 days are referred by the Registry direct to your Team Leader for attention.

You should not write any notes or comments on any piece of correspondence, although a note of action taken, with the date, can be made on the relevant correspondence in the file if:

  • you are not filing a copy of a communication sent (such as a standard reminder), or

  • you send a form that has been requested.

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