For each item of closed post that is dealt with without the file a Compass note must be made. The table below shows the standard Compass note required for each type of closed post.
| Contents of letter | Note to make on Compass |
| IHT30 - no amendments | Certs issued to...- copy and ltr dated...NOT retained |
| IHT30 - with amendments and correct payment | Certs & amendments received from..., calcs raised and paid - copy of ltr dated...NOT retained |
| C4 or letter of amendments with correct payment | Ltr from...dated...,calcs raised and paid - copy of ltr NOT retained |
| IoV - no change to tax | IoV received that does not effect tax returned to... - copy of ltr dated... NOT retained |
| IHT421 | IHT421 received and delivered to FACET/Pre-Grant |
| Future amendments | Ltr from...dated...advising they will be submitting amendments idc - copy of ltr NOT retained |
| Sale of shares or land for loss | Ltr from...dated...advising prop/shares sold for loss - IHT35/38 issued, copy of letter NOT retained |
| Sale of shares or land for increase (more than a year since date of death) | Ltr from...dated...advising prop/shares sold for increase - sols advised that increase subject to CGT. Ltr NOT retained |
| Receipts and Sect 6 | No note required |
| Acknowledgements | No note required |
There will be circumstance's where a note is needed but not
covered by the above, in all cases make a relevant note and include
the phrase "copy of ltr NOT retained"
