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HMRC internal manual

Inheritance Tax Manual

Communications: Use of telephones: introduction

Telephones are an important tool for caseworkers. The instructions on the following pages give advice and guidance on making most effective use of the telephone. As well as the instructions in this sub-section of the manual you should bear in mind the instructions on confidentiality and disclosure (IHTM02011) of information, in particular, the instructions on dealing with incoming telephone calls (IHTM02041). The instructions on dealing with Personal Applicants (PAs) also contain some advice on communicating with PAs (IHTM02163) over the telephone.