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HMRC internal manual

Inheritance Tax Manual

Communications: Incoming telephone calls: introduction

Because we are mainly an information gathering organisation we do not often need to give information to other people. However, there will be times when taxpayers (or their advisers) ask us for information over the telephone that relates to their (or their clients) tax affairs.

These instructions have been written to protect:

  • the confidentiality of taxpayer information as required by the legislation on confidentiality and disclosure (IHTM02021)
  • against fraud
  • you, by demonstrating that you have taken all reasonable steps to confirm the caller’s identity

You should read these instructions together with those on the general rule on disclosure so that you only give information that the caller is entitled to over the telephone.

There is further information about protecting confidentiality on the telephone in the Information Disclosure Manual at IDG32250.