This section tells you about what you need to do when you are
ready to close your file. In this section we use the term "file" to
include all IHT cases whether they are in a file cover or not.
The section also explains the system we use to monitor claims
to tax that may arise on future events and what you need to do to
ensure those potential claims are not overlooked.
It describes how we destroy files that we no longer need and
the arrangements for keeping certain important papers as part of
the National Archive (formerly the Public Record Office).
Finally it tells you how to handle certain types of
correspondence that we may receive on files that have been
closed.
