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HMRC internal manual

Inheritance Tax Manual

Communications: Use of telephones: disclosure of confidential information

The general rule on disclosure (IHTM02031) applies to telephone calls both to and from this office. Caseworkers need to bear this in mind when dealing with all telephone calls. You must also follow the procedure for verification (IHTM02041) of a caller’s identity for all telephone calls you receive, except in limited circumstances (IHTM02044). In general, confidential information may only be discussed with the liable persons or their agents but not beneficiaries. If you are unable to identify the caller, follow the instructions at IHTM02047.