IHTM03035 - What is recorded on the file cover: notes

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• the references of files that have been cancelled to this file (IHTM03270)
• lifetime files (IHTM03091) that have been filed as a sub-file
• cross references
• allocation codes (IHTM03294) of those dealing with the file on a franchise basis
• notes that the file is open for the payment of unpaid tax only
• any other important features of the case that are worth highlighting.