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HMRC internal manual

Specialist Investigations Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Introduction and organisation: communication: communicating by external email: unexpected or missing emails

If you receive contact from an unexpected email address do not assume that the contact is genuine; check with your main contact to verify.

Email addresses can be spoofed, so validate your customer’s identity.

  • Were you expecting something from the customer?
  • Is it their normal email address?
  • If you are in any doubt about an individual’s correct email address, call them first to check.

Missing emails may be due to the customers’ Spam folders or HMRC’s Mail Marshal Programme. Check both before deciding the email is lost.

If the email was sent by HMRC to the wrong address it must be reported using the security incident report tool. Log incidents within 48 hours of becoming aware of the incident.  (Unauthorised disclosure>email disclosure>accidental)

If the missing email was sent to the correct address but the customer has said that they have not received it (even after checking the spam folder), please email the Data Guardian with the date the email was sent and the customer’s email address. This will enable the Data Guardian to monitor trends.

If we have not received an email that the customer has sent, first check that the customer has used the correct email address. If they have then please email the Data Guardian with the date the email was sent and the customer’s email address. This will enable the Data Guardian to monitor trends.