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Contents

Official guidance

Inheritance Tax Manual

IHTM02000 · Communications

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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

Inheritance Tax Manual
Communications: contents

IHTM02221 | Communications: Use of e-mail

From HM Revenue & Customs · Inheritance Tax Manual

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