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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Communications: Incoming correspondence: requests for payment of a fee by this Office for copying lost documents

Any request or invoice for the payment of fees or expenses for photocopying documents or providing material to reconstruct a lost file (IHTM03340) should be referred to the Product and Process Team (PPT).

If compensation for delay, inconvenience or distress is claimed, rather than a simple reimbursement of expenses, refer this to the Customer Service Team.