IHTM39062 - Correspondence on closed files: the Dividing Table

The post is placed in a tray on the dividing/administration desk. The divider for the day will sort the post into two categories, to be dealt with without the file and file to be called for.

In Nottingham the latter category of post will be returned to the tray on the dividing desk and collected by the post room for the file to be ordered from Store. In Edinburgh and Belfast this post will be returned to the Registry staff to order as appropriate.

Examples of post that can be dealt with without file

• IHT 30 - ticked no
• IHT 30 - ticked yes, though file is non tax paying and overall decrease
• IHT 30 - Spouse or civil partner exemption ( IHTM11032), Business Relief claimed, it is clear from letter that no tax is payable
• I.O.V. - no change to tax
• Acknowledgements - no reply required
• Amendments - non tax paying and still non tax paying
• Amendments with money - tax paying, calculations can be issued and correct money received

Unsuitable for dealing with without file

• Amendments - tax paying, no money received
• IHT 35/38 - repayment due
• I.O.V. - alters tax position
• Copies - requests for copy papers/accounts
• IHT 30 - ticked yes and assessment required

When the post has been sorted the correspondence that can be dealt with without the file should be counted and this total added as post to the dividing sheet for that day. It will also be accounted for on your own PFW sheet under "closed post".