IHTM34031 - PC&S/Compliance Group 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 PC&S ( IHTM01025) and Compliance Group ( IHTM01041) caseworkers. You should refer claims received on closed cases to TSB, who will if necessary raise enquiries on the claim.

You may need to refer the claim to FACET ( IHTM01023), SAV ( IHTM01110) or TG ( IHTM01081) for advice. The instructions will tell you when you need to make a referral.

If you receive a claim on an estate that is non-taxable you should refer the claim to TG.