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HMRC internal manual

Inheritance Tax Manual

Tax files: maintaining confidentiality

Remember that any information obtained from a tax file is

  • confidential
  • not to be disclosed to anyone outside the office
  • not to be disclosed to any person other than the taxpayer or that person’s personal representatives or agent without permission.

You need to take particular care when for example you are using information on the file that has been obtained from a file other than the deceased’s or transferor’s. You should follow the instructions on using third party information (IHTM09361).