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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Communications: Procedure for disclosure of information: introduction

Once you are sure that a person is entitled to information under the general rule (IHTM02031) (if necessary, having followed the specific instructions for verifying the identity of telephone callers (IHTM02041)) you need to consider what information can be disclosed to that person and whether any charge should be made for supplying it. This section looks at these issues.