IHTM03321 - Calling for files (Cap 8 procedures): introduction

The Cap 8 procedures are used to call for files that you need to see in connection with your work and are either in store or with someone else. The procedures apply to calling for Inheritance Tax files, Shares and Assets Valuation files and Board Papers (IHTM09313).

Before you call for a file you should search ALF (IHTM03311) to find its current location and then complete either

  • form Cap 8 (IHTM03323) - if you wish to call for an Inheritance Tax or Shares and Assets Valuation file in any location
  • form Cap 8(T) (IHTM03324) - if you wish to draw for a number of files which are all held in the off-site store.

There is a priority system (IHTM03322) for calling for files and as the cost of obtaining files depends on the priority. You should use the correct priority in all cases.

If you receive a Cap 8 (IHTM03326) for a file you hold you should release it as soon as possible.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)