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HMRC internal manual

Specialist Investigations Operational Guidance

Introduction and organisation: communication: communicating by external email: obtaining informed consent

You must obtain Informed Consent from the customer that they want to use email and you must advise them of the risks of using email. Customers must complete the Informed consent form - Email security form. The form can be issued to customers via post or email.  This can be returned by post, fax or email (scanned copy).

Retain a copy of the completed Informed Consent in accordance with local processes, which may require electronic or paper storage.

Make sure Agents are authorised to act on the customer’s behalf. The customer must complete the Agent section of the Informed Consent Form, if they wish us to correspond by email with their registered Agent.  Deal with that consent as described above.

Spam filters – Customers who have completed the informed consent form should be asked to ensure that their spam filters are not set to reject and/or automatically delete HMRC emails.