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HMRC internal manual

Inheritance Tax Manual

Communications: Procedure for disclosure of information: disclosure of information obtained from tax returns

You may sometimes find it useful to look at the deceased’s tax returns.

If you obtain information from tax returns you must bear in mind that it is

  • confidential
  • not to be disclosed to any official outside the office

not to be disclosed to any person other than the person making the return or their personal representatives or the solicitors acting for either.