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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Communications: General enquiries: Advice and information; code of practice 10

The type of advice and information that HMRC will give in response to general enquiries is set out in HMRC Code of Practice 10.

Generally we will give advice on most aspects of Inheritance Tax, Capital Transfer Tax and Estate Duty. If someone asks for information and guidance on our interpretation of the law we will give advice if the request falls into one of the following categories

  • the interpretation of legislation passed in the last four Finance Acts
  • the application of double taxation agreements
  • Statements of Practice (Intranet/Library/Memos/SP) and extra-statutory concessions (intranet/Library/Legal/Extra-Statutory Concessions)
  • other areas of matters of major public interest in an industry or in the financial sector

But, we will not help with tax planning, or give advice on transactions designed to avoid or reduce tax.. And we will only answer questions that arise from genuine uncertainty about the meaning of the law.