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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Office structure: Introduction

This section of the manual gives you some background information about Trusts and Estates, Inheritance Tax. In particular it explains the different work that is carried out by people in our offices and the work done by certain specialist teams. This manual is for staff who work in the Inheritance Tax area of Trusts and Estates. It also provides guidance on our procedures and approach for practitioners and members of the public.