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HMRC internal manual

Inheritance Tax Manual

Information sources: Electoral Register

If you are having difficulty in tracing someone through the taxpayer index (IHTM09303) or the BT phone disc then you should ask DMB if they are able to obtain this information from the Electoral Register.

DMB are also able to access a number of other information sources (IHTM38000) to help you trace accountable persons (IHTM10801).