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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Obtaining mandates: introduction

If possible, you should obtain a mandate from the taxpayer under enquiry before contacting the third party.

There are two forms of mandate

  • a mandate for enquiries of banks and building societies CH225170
  • a mandate which, suitably amended if necessary according to the facts of the case, may be used for other enquiries of third parties (IHTM09383).

If you cannot get a mandate from the taxpayer you should first approach the third party on an informal basis. If you need to consider issuing an information notice (IHTM32191) under FA08/Sch36 to a bank or building society you should consult Litigation before taking any action.

You should make the taxpayer aware that the bank may charge them for the information provided.