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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Communications: The general rule on disclosure and its operation: disclosure - the general rule and its operation

The general rule is that

  • apart from the exceptions mentioned on the next page (IHTM02032), and
  • with the exception of the limited information shown in the grant (IHTM05101)

you must not disclose information in HMRC Accounts (including the addresses of liable persons, their occupation or their financial circumstances) without the written authority of at least one of the

personal representatives (IHTM05012), or

  • other persons by whom the accounts were delivered

and if all such persons are dead

  • without the written authority of the executors of the last surviving executor (IHTM05114). In Scotland (IHTM05095)