IHTM03001 - Files: summary

This section of the manual tells you about the various types of file that are used for Inheritance Tax cases. It gives guidance on what information is recorded on the file cover and using sub files. It also tells you about how files are created, how file movements are recorded and how to get hold of files.

There are also important instructions on the things you must or must not do to make sure that files and official documents are kept secure and what you need to do if a file goes missing.