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HMRC internal manual

Inheritance Tax Manual

Communications: Use of fax machines: when to use fax and what can and cannot be sent

When you may use fax

You may use a fax machine when:

  • correspondence must be sent urgently and it will not get to its destination on time if it is sent by post, or
  • a taxpayer or agent specifically asks that documents are sent by fax.

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What can and cannot be sent

Fax machines can only read documents that are A4 or A5 size and will only read one side of the paper.

Documents which are damaged because they are curled, dog eared, torn or patched cannot be transmitted. If you need to fax information in damaged documents you should make photocopies and put these through the machine.

Documents containing small, faint characters may not be transmitted clearly. Do not send these by fax at all.

When sending documents by fax, you should use a fax header. A standard fax header template (IHTM02151) is included in the word template selection on your screen.