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HMRC internal manual

Inheritance Tax Manual

Communications: Customer service standards: over 15 working day post

If any post (IHTM02272) (whether or not part of the random selection) cannot be ‘dealt with’ (IHTM02272) within 15 working days of its receipt in this office, you must notify the correspondent of the reason for the delay and provide an estimate of when a response can be expected. This notification should be by typed letter, tailored to the particular case and not merely an acknowledgement letter.

If you have a case where the 40 working day deadline is approaching, you should consider discussing it with your manager.

In view of the office’s commitments to Customer Service, you should always give the highest priority to cases on which there is long outstanding post