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HMRC internal manual

Inheritance Tax Manual

Communications: General instructions: delay and priorities in dealing with correspondence

Look at all post when it arrives to check

  • that it has been attached to the correct file
  • that it is not for another section (such as Heritage or SAV)
  • that any enclosed documents mentioned are enclosed
  • original documents are not enclosed (IHTM02088).

If the correspondence is easily dealt with or needs to be sent somewhere else do this straightaway.

You should give priority attention to:

  • correspondence that asks us to progress the case more quickly. If you cannot issue a full reply at this stage you should acknowledge the request by letter or telephone
  • correspondence relating to a complaint case (IHTM02243) or a reconstructed file (IHTM03340)
  • correspondence pointing out a mistake or expressing dissatisfaction with our handling of the case, whether or not it refers to delay
  • any reminders asking for a reply to correspondence or other action to be taken

If it is clear that a repayment of tax is due it is good customer service to issue the calculation as soon as possible.