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HMRC internal manual

Inheritance Tax Manual

Communications: Outgoing correspondence: names and addresses of correspondents

It is important that any letters you send are correctly addressed, so that they are delivered to the right person, promptly. You should make sure that:

  • the names and addresses of firms are written exactly as they describe themselves apart from their title or description (such as solicitors or accountants) which should not be shown. Do not use the term ’Messrs’.
  • the post town is shown in block capital letters
  • the name of the county in which the post town is situated is shown
  • the postcode is included
  • letters are addressed to agents and not the taxpayers themselves where this is what has been requested.

When a bank is appointed as personal representative (IHTM05012) of an estate, the bank has to use solicitors to obtain a grant (IHT05000). In all estates where a bank is shown as the personal representative of an estate, you should address your letter to the bank, not the solicitors who obtained the grant.