Before you send a file to store, you should issue the
appropriate closure letter; SL124A for death files or SL124B for
settlement files. There is no equivalent letter for lifetime files,
where you should issue one of SL31-33 as appropriate.
If the taxpayer has applied for a formal clearance
certificate (
IHTM40001) you can issue the
certificate under cover of a letter confirming your enquiries are
complete.
