Area offices should record the qualifying arrival date by an
entry in red on the front of the permanent notes folder in the
employee's file as follows - 'Qualifying arrival date (Sections 373
to 375 ITEPA 2003) .....'
Where no file has been prepared under SRS see
EIM35140.
Where there is a subsequent qualifying arrival date in a
later tax year, the earlier entry should be deleted.
