IHTM39069 - Correspondence on closed files: Corrective accounts and letters


(This text has been withheld because of exemptions in the Freedom of Information Act 2000).

Before any Corrective Accounts are actioned by the Closed Post Team, you must ensure that the amendments notified will not require exchanges of correspondence, or detailed or lengthy investigations. If so, these must be re-divided to other teams.

If there are some minor queries required in order to deal with the file as “a one touch” case, then please use the telephone to resolve any such queries, and to deal with the post.

If the amendment will result in a refund of tax and interest, then please check that any potential refund is within your repayment limit before drafting any repayment papers. Otherwise the file will again need to be re-divided to another Team