IHTM02084 | Communications: General instructions: delay and priorities in dealing with correspondence

From HM Revenue & Customs · Inheritance Tax Manual

Look at all post when it arrives to check

  • that it has been attached to the correct file

  • that it is not for another section (such as Heritage or SAV)

  • that any enclosed documents mentioned are enclosed

  • original documents are not enclosed ().

If the correspondence is easily dealt with or needs to be sent somewhere else do this straightaway.

You should give priority attention to:

  • correspondence that asks us to progress the case more quickly. If you cannot issue a full reply at this stage you should acknowledge the request by letter or telephone

  • correspondence relating to a complaint case () or a reconstructed file ()

  • correspondence pointing out a mistake or expressing dissatisfaction with our handling of the case, whether or not it refers to delay

  • any reminders asking for a reply to correspondence or other action to be taken

If it is clear that a repayment of tax is due it is good customer service to issue the calculation as soon as possible.