IHTM02166 | Communications: Personal applicants: summary
From HM Revenue & Customs · Inheritance Tax Manual
Personal Applicants (PAs) are usually closely related to the deceased and therefore
sensitive to the wording you use
sensitive to questioning
Inheritance Tax may not be top of their priorities
As a result you may need to repeat your messages
PAs generally have less understanding of Inheritance Tax than agents - although some may be professionals or have read all the booklets
PAs are unlikely to know our procedures or timescales involved
Your letters should
be personal, not so formal
explain everything you are doing
explain how long it should take - if you don’t know, say so
When making phone calls
prepare
sum up agreed action
put it in writing to avoid misunderstandings.
If what they are saying is not clear (either on the phone or in a letter) - summarise back to them your understanding of it.
Keeping PAs informed is the best way to avoid complaints.