(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