IHTM08059 - File movements: non-death files

Non-death tax charges are sometimes notified to us with the submission of the relevant account, and sometimes by letter

if we have an existing file for the taxpayer we will add the letter or account to that file
if we don’t have an existing file a new file will be created

These files will then be sent to the TSB Registry. You must deal with these files immediately by

on ALF ( IHTM03291), check for cross-references - if there are none you should make a note on the file cover; if there are cross-references you should print off the screen detailing these and attach it to the front of the file
send the file to the Compliance Group registry in the morning
collect the files again in the afternoon, after they have been dealt with
where additional files are required this will be noted on the front of the file, and you should issue forms CAP 8 to obtain these
if no additional files are needed, or you have obtained and attached those that are required, send the files to the Compliance Group Risk Assessors ( IHTM07100) for allocation