IHTM32097 - Progressing cases in Primary Compliance & Support (PC&S): marking cases for review

Caseworkers should attach form PC&S1 to the left hand side of the file cover in each new case that they open, with a form IHT400 on a death case, form IHT100 on a lifetime file and a form IHT101 on a settlement file.

When attaching the PC&S1 caseworkers need to note the first review date by

• deleting the initial review date (IHTM03000) inserted by FACET
• writing a ‘3’ and a date 3 months from the date the initial letter or assessments were sent (or, if none, the date a reference was made to the District Valuer (IHTM23000) or Shares and Assets Valuation) in the PR box on the front of the file

All subsequent review dates should be entered in this box in the same way.