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From 11 February, correspondence in response to an HMRC enquiry into a trust return or inheritance tax account should be sent to Netherton, Merseyside to be scanned.
This is because Trusts & Estates has joined the growing number of HMRC businesses that use the Caseflow system. Letters from HMRC will include the new address and a second case reference starting with CFS or CCFS.
The original post is scanned on to the Caseflow system at Netherton. The original item is then kept at Netherton for three months. The team in Netherton may contact the taxpayer to check if the original item should be returned, but original items such as passports will automatically be returned following scanning.
The introduction of this scanning facility does not mean that Trusts & Estates can accept correspondence by email.
