Difficulties gaining access to assets
You should not experience any unreasonable difficulty in gaining access (or information about access), in accordance with the details set out on the database. But if you do please contact HMRC Inheritance Tax at the address shown below, referring to the unique ID number of the chattel (where appropriate) and giving full details of the problem. HMRC Inheritance Tax will then look into the matter.
HMRC Inheritance Tax
Heritage Team, Ferrers House
PO Box 38
Castle Meadow Road
Nottingham
NG2 1BB
Telephone: 0115 974 2514
Fax: 0115-974-2497
E-mail: ct.heritage.hmrc@btconnect.com
Please note that owners do not have to provide more access than is shown (although some may choose to do so). HMRC Inheritance Tax will not enter into any discussion about the amount of access owners are required to provide.
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