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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Communications: Use of telephones: use of the telephone

You should make positive use of the telephone on official business when you need to. A telephone call may help:

  • to explain a difficult point where written explanations have not worked
  • to resolve small points which might otherwise delay an assessment or the conclusion of a case
  • to establish contact with the parties, particularly in delay cases where agents are more likely to give verbal details of any background problems

Telephone calls usually cost less in both time and money than writing and sending a letter.