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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Communications: contents

Summary
  1. IHTM02001
    Summary
Confidentiality and disclosure of information
  1. IHTM02011
    Confidentiality and disclosure of information: Introduction
Confidentiality and disclosure of information: Legislation
  1. IHTM02021
    Confidentiality and disclosure of information: Legislation: Finance Act 1989
  2. IHTM02022
    Confidentiality and disclosure of information: Legislation: Data Protection Act 1984
Confidentiality and disclosure of information: The general rule on disclosure and its operation
  1. IHTM02031
    Confidentiality and disclosure of information: The general rule on disclosure and its operation: Disclosure - the general rule and its operation
  2. IHTM02032
    Confidentiality and disclosure of information: The general rule on disclosure and its operation: Who is entitled to disclosure?
  3. IHTM02033
    Confidentiality and disclosure of information: The general rule on disclosure and its operation: Disclosing information to public bodies
Confidentiality and disclosure of information: Incoming telephone calls
  1. IHTM02041
    Confidentiality and disclosure of information: Incoming telephone calls: Introduction
  2. IHTM02044
    Confidentiality and disclosure of information: Incoming telephone calls: What to request on answering the telephone
  3. IHTM02045
    Confidentiality and disclosure of information: Incoming telephone calls: Dealing with incoming telephone calls
  4. IHTM02046
    Confidentiality and disclosure of information: Incoming telephone calls: Requests for information on an incoming telephone call
  5. IHTM02047
    Confidentiality and disclosure of information: Incoming telephone calls: Procedure where it is not possible to verify a caller's identity from the information held on file
  6. IHTM02048
    Confidentiality and disclosure of information: Incoming telephone calls: Effect of these rules on customer service
  7. IHTM02049
    Confidentiality and disclosure of information: Incoming telephone calls: Requests for information over the telephone from other government departments
  8. IHTM02050
    Confidentiality and disclosure of information: Incoming telephone calls: Summary - Business By Telephone (BBT) Helpcard
Confidentiality and disclosure of information: Procedure for disclosure of information
  1. IHTM02061
    Confidentiality and disclosure of information: Procedure for disclosure of information: Introduction
  2. IHTM02062
    Confidentiality and disclosure of information: Procedure for disclosure of information: How to deal with requests for information
  3. IHTM02063
    Confidentiality and disclosure of information: Procedure for disclosure of information: Charging for provision of information
  4. IHTM02064
    Confidentiality and disclosure of information: Procedure for disclosure of information: Limited disclosure for Capital Gains Tax (CGT) purposes
  5. IHTM02065
    Confidentiality and disclosure of information: Procedure for disclosure of information: Extent of disclosure for CGT purposes
  6. IHTM02066
    Confidentiality and disclosure of information: Procedure for disclosure of information: Disclosure of information about aggregable property
  7. IHTM02067
    Confidentiality and disclosure of information: Procedure for disclosure of information: Disclosure of information obtained from tax returns
  8. IHTM02068
    Confidentiality and disclosure of information: Procedure for disclosure of information: Disclosure of information obtained under double taxation agreements
Confidentiality and disclosure of information: Open Government/Freedom of information
  1. IHTM02071
    Confidentiality and disclosure of information: Open Government/Freedom of information: The Freedom of Information Act
  2. IHTM02072
    Confidentiality and disclosure of information: Open Government/Freedom of information: Providing taxpayers with extracts from the manual
HumInts
  1. IHTM02075
    Confidentiality and disclosure of information: HumInts: What is a HumInt?
Correspondence: General instructions about correspondence
  1. IHTM02082
    Correspondence: General instructions about correspondence: Introduction
  2. IHTM02083
    Correspondence: General instructions about correspondence: Receiving and filing of correspondence
  3. IHTM02084
    Correspondence: General instructions about correspondence: Delay and priorities in dealing with correspondence
  4. IHTM02085
    Correspondence: General instructions about correspondence: Special Commissioners and First-tier Tribunal decisions and contentious correspondence
  5. IHTM02086
    Correspondence: General instructions about correspondence: File weeding
  6. IHTM02087
    Correspondence: General instructions about correspondence: Civil Partnerships - notes on terminology and language
  7. IHTM02088
    Correspondence: General instructions about correspondence: Original documents
Correspondence: Incoming correspondence
  1. IHTM02091
    Correspondence: Incoming correspondence: Acknowledgements/holding letters
  2. IHTM02092
    Correspondence: Incoming correspondence: Letters addressed personally
  3. IHTM02093
    Correspondence: Incoming correspondence: Requests for payment of a fee by this Office for copying lost documents
  4. IHTM02094
    Correspondence: Incoming correspondence: Letters from HumInts
  5. IHTM02095
    Correspondence: Incoming correspondence: Suspect information or documentary evidence
  6. IHTM02096
    Correspondence: Incoming correspondence: Avoidance of other taxes
  7. IHTM02097
    Correspondence: Incoming correspondence: Members of the Royal Family
Correspondence: Outgoing correspondence
  1. IHTM02111
    Correspondence: Outgoing correspondence: Names and addresses of correspondents
  2. IHTM02112
    Correspondence: Outgoing correspondence: Format of outgoing correspondence
  3. IHTM02113
    Correspondence: Outgoing correspondence: Envelopes
  4. IHTM02114
    Correspondence: Outgoing correspondence: Postal system for mainland UK, Northern Ireland, Channel Islands and Isle of Man
  5. IHTM02115
    Correspondence: Outgoing correspondence: Postal system for all countries outside the UK
  6. IHTM02116
    Correspondence: Outgoing correspondence: Reply paid envelopes
  7. IHTM02117
    Correspondence: Outgoing correspondence: Recorded delivery service or registered post
Correspondence: Inter-departmental mail
  1. IHTM02131
    Correspondence: Inter-departmental mail: Van services
Correspondence: British Document Exchange
  1. IHTM02141
    Correspondence: British Document Exchange: What is British Document Exchange?
  2. IHTM02142
    Correspondence: British Document Exchange: When to use British Document Exchange
  3. IHTM02143
    Correspondence: British Document Exchange: Document exchange numbers of IHT
  4. IHTM02145
    Correspondence: British Document Exchange: Treatment of outgoing document exchange mail
  5. IHTM02147
    Correspondence: British Document Exchange: Document exchange directories
Correspondence: Use of Microsoft Word templates and standard letters
  1. IHTM02151
    Correspondence: Use of Microsoft Word templates and standard letters: Word templates available in HMRC, Inheritance Tax
  2. IHTM02152
    Correspondence: Use of Microsoft Word templates and standard letters: Standard letter template
  3. IHTM02153
    Correspondence: Use of Microsoft Word templates and standard letters: Accessing and using Microsoft Word templates
  4. IHTM02154
    Correspondence: Use of Microsoft Word templates and standard letters: Link between COMPASS and the standard letter template
  5. IHTM02155
    Correspondence: Use of Microsoft Word templates and standard letters: Inserting standard text
  6. IHTM02156
    Correspondence: Use of Microsoft Word templates and standard letters: Points to bear in mind when using standard text
Personal applicants
  1. IHTM02161
    Personal applicants: Seeing things from the personal applicants viewpoint
  2. IHTM02162
    Personal applicants: Writing effective letters to personal applicants
  3. IHTM02163
    Personal applicants: Telephone conversations with personal applicants
  4. IHTM02164
    Personal applicants: Potential areas of difiiculty
  5. IHTM02165
    Personal applicants: Cases involving agents where the personal representative becomes involved
  6. IHTM02166
    Personal applicants: Summary
Taxpayers with disabilities/special needs
  1. IHTM02171
    Taxpayers with disabilities/special needs: Introduction
  2. IHTM02172
    Taxpayers with disabilities/special needs: Services to blind and partially sighted taxpayers
  3. IHTM02173
    Taxpayers with disabilities/special needs: Services to deaf and hearing impaired taxpayers
  4. IHTM02174
    Taxpayers with disabilities/special needs: Services for non-English speaking taxpayers
General enquiries
  1. IHTM02181
    General enquiries: Helpline
  2. IHTM02183
    General enquiries: Advice and information - code of practice 10
Use of telephones
  1. IHTM02191
    Use of telephones: Introduction
  2. IHTM02192
    Use of telephones: Use of the telephone
  3. IHTM02194
    Use of telephones: Points to remember when answering the telephone
  4. IHTM02195
    Use of telephones: Telephone calls that get cut off
  5. IHTM02196
    Use of telephones: Noting of telephone calls
  6. IHTM02197
    Use of telephones: Disclosure of confidential information
  7. IHTM02198
    Use of telephones: Telephone call from HumInts
  8. IHTM02199
    Use of telephones: 'Off the record' telephone conversations
Use of fax machines
  1. IHTM02212
    Use of fax machines: When to fax a document and what can and cannot be sent
  2. IHTM02213
    Use of fax machines: Documents that are unacceptable if sent by fax
  3. IHTM02214
    Use of fax machines: What priority to give faxed documents
Use of e-mail
  1. IHTM02221
    Use of email: The Government Secure Intranet (GSI)
Use of interviews
  1. IHTM02230
    Use of interviews
Handling of complaints/compliments
  1. IHTM02243
    Handling of complaints/compliments: What is a complaint?
  2. IHTM02244
    Handling of complaints/compliments: Procedure upon receiving a complaint
  3. IHTM02245
    Handling of complaints/compliments: Telephone complaints
  4. IHTM02246
    Handling of complaints/compliments: Handling a complaint
  5. IHTM02247
    Handling of complaints/compliments: Financial redress, interest remission and payments for worry and distress
  6. IHTM02248
    Handling of complaints/compliments: Delays and mistakes
  7. IHTM02249
    Handling of complaints/compliments: Bad handling of a complaint
  8. IHTM02250
    Handling of complaints/compliments: Correspondence from MPs
  9. IHTM02251
    Handling of complaints/compliments: Judicial review
  10. IHTM02252
    Handling of complaints/compliments: Compliments
  11. IHTM02253
    Handling of complaints/compliments: Enterprise Complaints and Correspondence System (ECCS)
Translations and non-English speaking customers
  1. IHTM02261
    Translations and non-English speaking customers: Translations
  2. IHTM02262
    Translations and non-English speaking customers: Welsh translations
Customer service standards
  1. IHTM02271
    Customer service standards: Customer service targets
  2. IHTM02272
    Customer service standards: Definitions of 'post' and 'dealt with'
  3. IHTM02273
    Customer service standards: Customer service benefits of efficient handling of work
  4. IHTM02274
    Customer service standards: Monitoring of post turnaround times
  5. IHTM02275
    Customer service standards: Over 15 working day post