IHTM03022 -Taxpaying death files: file references


All new taxpaying death files have a unique reference that is generated by ALF (IHTM03291). The reference is usually in the following format

  • 6 numbers
  • followed by a forward slash and the year of creation and
  • ending in a ‘check character’

The numbers are prefixed by one of the following letters

  • ‘F’ for cases where the grant is taken out in England or Wales
  • ‘ST’ for cases where a grant of Confirmation is taken out in Scotland
  • 'N' where the grant is taken out in Northern Ireland

For example, a file reference number for an English case might be F100623/10Z. A Scottish file reference will look like ST300456/09D.