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HMRC internal manual

Inheritance Tax Manual

Communications: Procedure for disclosure of information: charging for provision of information

Under the Open Government Code of Practice (IHTM02071) we should provide copies of all HMRC Accounts and assessments to the persons entitled, upon request, free of charge. In practice, requests for copies of small amounts of correspondence also fall within this category. However, where all (or a significant part of) the case-papers are requested, we make a charge to cover our costs.

Our procedure for charging for provision of information is as follows:

  • Copy accounts

Requests for copies of accounts, assessments and small amounts of correspondence can be provided by the caseworker under the Code of Practice, free of charge, provided that the person requesting the information is entitled to it under the guidelines on the general rule (IHTM02031) on disclosure.

  • Copy cases

We will raise a charge to cover the costs of providing copies of documents and other correspondence not covered by the Code of Practice. If you receive such a request you should first satisfy yourself that the person(s) are entitled to the information under the instructions on the general rule on disclosure. If they are, the request for information should be acknowledged, saying they will be charged for the service. The file should then be referred to the Product and Process Team (PPT).

The PPT will send the copies directly to the parties, together with a covering letter and an invoice for the charges. They will also review for payment.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)