IHTM39048 - Closing a file: file marked O(INST) or O(S)

Any case open only for instalments where unmatched monies are held on account should be marked O(S) both on the file cover and on ALF. If no monies are held on account the file should be marked O(INST).

Before marking the file O(INST) or O(S) the caseworker should

• Check that all tax and interest that is due to date has been paid.
• Send out closure letter SL124A or SL124B (IHTM40001) having selected the option to reflect that tax is still being paid by instalments.
• Deal with any application for clearance (IHTM40021)
• Complete the file cover in the notes box, in red, to show the number of outstanding instalments and the date the next instalment is due
• Ensure that the status on the file cover and on ALF is changed appropriately to either O(INST) or O(S).
• Ensure that the file status is changed on Compass to O (INST) if there are no unmatched monies left on the account. If there are unmatched monies left on the account, then the status on Compass must be left as “open.”

The TSB teams will deal with most correspondence on O(INST) and O(S) files. This would include issuing certificates, requests to pay full tax, claims for loss on sale relief, and amendments to the estate that do not require investigation. Any correspondence that is more than “one touch” will be referred to the risk assessors to consider.