IHTM32032 - BU dates: general BU dates

All open files must carry a general BU date. This should be marked on the file cover (IHTM32036) using any colour but red.

The BU date is the date on which you (or an AA if you wish to delegate (IHTM32024) reminding action) should next see the file for the review of matters other than the payment of assessed tax.

If there is unpaid assessed tax the file will also carry a payment BU date (IHTM32035). If the review for payment is being delegated to an AA, the next general BU date should be set at a suitable date (IHTM32033) given the circumstances of the case.

You should still set a general BU date even when payment of the tax is the only outstanding matter.