IHTM34031 - Service/Compliance procedures: who is responsible for dealing with the claim?
If the claim for loss on sale of shares relief relates to an open case or enquiry that is allocated to you, you will be responsible for dealing with the claim right through to its conclusion. This applies to Service (IHTM01025) and Compliance (IHTM01041) caseworkers. You should refer claims received on closed cases to Service who will raise enquiries on the claim, if necessary.
If you receive a claim on an estate that is non-taxable you should refer the claim to Technical.