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HMRC internal manual

Inheritance Tax Manual

Communications: Use of Microsoft Word templates and standard letters: inserting standard text

The Standard letter template (IHTM02152) has its own menu on the menu bar entitled ‘IHT Standard Letter’. This contains links to all standard text. To access these click on ‘IHT Standard Letter’ in the menu bar. A drop down menu will appear containing the following choices:

New document

Opens a new standard letter document, using the standard letter template, without going through the file menu.

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IHT Standard Text

Inserts standard text into the letter you are currently working on.

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SVD Foreign Observation

Contains standard observations which Shares and Assets Valuation (SAV) use to obtain information to help them value foreign property.

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Initial comments

Contains a list of opening comments you may use in letters. You do not need to use these. In fact, it is often better to write your own comments which can be tailored to each particular case.

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Final remarks

Contains a list of closing comments. Again, you do not have to use these and your own closing remarks may be more suitable in a lot of cases.

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Pre-Grant Observation

Contains standard text for use in Pre-Grant Section

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Edinburgh Observations

Contains standard text used by the Edinburgh Office

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ICES templates

Contains standard text used by staff raising initial queries.

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Inserting text

To insert text, click on the IHT Standard Text option in the drop down menu. A box will appear giving you various options

  • if you know the number of the standard letter you wish to use, you can type the number in the relevant text box and click ‘OK’
  • if you do not know which text you want, click on the option box for the description which covers the area you wish to write about (, some standard text is included under more than one heading. For example, Standard Letter 6 can be accessed from ‘Settled Property’, ‘Foreign Matters’ and ‘Complete List’)
  • Once you have selected a general heading click ‘OK’
  • A further box will appear which gives a list of brief summaries of the contents of individual standard letters. The relevant standard letter numbers are shown in the lists.
  • Click on the summary of the text you wish to insert and then click ‘OK’.
  • Depending on your choice, more dialogue boxes may appear for you to complete.

Before using a standard letter or enquiry there are a number of points (IHTM02156) to bear in mind, which are considered on the next page.

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Any text will be inserted wherever the cursor is flashing in the document. You should always read your letters before you send them out, to make sure that they make sense and you have selected the correct options.