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HMRC internal manual

Inheritance Tax Manual

Tax files: types of file

In most cases you will be looking to review the deceased or transferor’s tax personal file. This provides information about a person’s income and capital gains tax liabilities. These are normally held at the taxpayer’s General Claims District (GCD). The GCD will usually be the tax office that

  • covers the deceased or transferor’s home address if the taxpayer is or was self-employed or
  • the employer’s address if the taxpayer is employed by someone else.

But there are offices that specialise in particular types of taxpayer. For example all Civil Servants and members of the Armed Forces are dealt with by Public Departments in Cardiff. There are also a number of specialised offices located in various parts of the country that deal with taxpayers with complex personal returns and high incomes. The latter are called Complex Personal Return Units (CPR).

But not all taxpayers will have a file. For cases with no file the tax office will be able to provide a printout. This gives brief details of any information obtained and correspondence that may be filed elsewhere.