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HMRC internal manual

Compliance Handbook

How to do a compliance check: starting a compliance check: communicating with HMRC customers by email

Before sending emails to HMRC customers, you must read the Email Mandatory Protocols for Communicating with HMRC Customers.

This guidance explains

  • the protocols which apply to different types of email exchanges, and
  • what you can and must do when receiving and replying to email enquiries.

Further guidance is also available at Sending email to Customer Compliance Group (CCG) customers.

The link above provides further essential information on   

  • how to seek informed prior consent
  • what to include in your email
  • when to use encryption
  • how to format your external emails.

There are also several useful replies to some Frequently Asked Questions relating to use of email.

When considering the language, tone and style for the content of your email you can find useful information on page 14 of the HMRC How We Write style guide.