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HMRC internal manual

Inheritance Tax Manual

Assessing: liaison with Accounts: contact

Where possible, you should contact Accounts either in writing or in person. They will respond in writing, by telephone or in person.

Do not transfer telephone calls from taxpayers or their agents to Accounts.

If you need to make an urgent enquiry because a delay might lead to a complaint you can ask any member of the Accounts Team, Nottingham.