Except where one of the instances referred to at (
IHTM17011) applies, you should refer
any file with a completed form IHT409, or any other matter relating
to pension schemes, to the Pension Specialist in TG at IHT
Edinburgh at the earliest possible opportunity
If a IHT409 has not been completed and matters relating to a
pension scheme come up in later correspondence you should refer the
file to the Pension Specialist as soon as possible. No attempt
should be made to call for documentation, scheme rules, copy
policies, etc. before the Pension Specialist has seen the file.
