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HMRC internal manual

Inheritance Tax Manual

Communications: General enquiries: Advice and information

The type of advice and information that HMRC will give in response to general enquiries is set out in our published guidance to customers on HMRC’s Non-statutory clearance service on GOV.UK.

As the guidance makes clear, 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.