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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Trusts and Estates Technical: Technical Team

Technical gives advice to caseworkers on a wide range of Inheritance Tax and general law matters. The teams will give help on any topic. But there are some specific areas where you should always consult them. These will be shown in the relevant instructions in this manual. You should use form TG1 to make an initial referral to Technical.

Technical also liaise with Policy on policy matters.