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 (IHTM02088).
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 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.