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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Communications: Procedure for disclosure of information: disclosure of information about aggregable property

Although we all have a statutory duty (IHTM02021) to maintain the confidentiality of information supplied to us by a taxpayer, this does not prevent us from explaining to taxpayers or their agents the basis of our tax calculations.

If you are asked, you may tell taxpayers the amounts of aggregable property, including any cumulative lifetime total, and the applicable threshold, so they can check that our calculation of tax is correct. But, you should not give taxpayers any details of assets for which they are not the liable persons.