Most bomb threats are made over the phone. The overwhelming majority are hoaxes, often the work of malicious pranksters, although in the UK Irish republican terrorists have also made genuine calls. To date those involved in so-called "international terrorism" have not issued bomb threats. Any bomb threat is a crime and, no matter how ridiculous or unconvincing, should be reported to the police.
Telephoned bomb threats are frequently inaccurate with regard to where and when a bomb might explode, and staff receiving a bomb threat may not always be those trained and prepared for it. But although they may be unable to assess a threat's accuracy or origin, their impressions of the caller could be important.
More at: http://www.cpni.gov.uk/SecurityPlanning/bombThreats.aspx
How to deal with bomb threat calls is dealt with in the Protection against Explosive Devices one-day workshop of Security Management Stage 1, 2-13 August 2010. For details click here.