IHTM03114 - What is recorded on Forms 400 and 401: BU dates
BU stands for 'bring up'. You can set a BU date on ALF for some time in the future when you might want to see the file again. You might want to do this to see if you have received a reply to a letter you have sent or to see if tax has been paid.
On the file cover, there is a column for recording general (IHTM32032) and payment (IHTM32035) BU dates. Payment BUs should be recorded in red ink. You should use the action column to show what action (IHTM32024) needs to be taken at the review date. The caseworker who sets the BU date (IHTM32036) should initial the BU.