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HMRC internal manual

Specialist Investigations Operational Guidance

Introduction and organisation: communication: communicating by external email: external emails - general advice

Care should be taken to ensure that only relevant information is included in emails, including information and comments contained in earlier chains.

You should only forward emails, or reply to all parties on the circulation list, where:

  • there is a clear business need to do so
  • you fully understand the scope of any distribution lists to whom the email is being forwarded
  • you are confident that the content (including that of all attachments) is appropriate, may be disclosed to all parties and that you have the authority to disclose it to all parties within the distribution lists

Always double-check that you have selected the correct addresses, attachments, and so on, before pressing the send button and if in doubt, don’t send!

Incoming emails should be treated in the same way you treat paper post when recording you have received one and retaining  the correspondence.

Don’t automatically open an attachment received via email unless you are expecting it and it is from a trusted source. Remember attachments need to be less than 10mb to be sent or received.