IHTM03082 - Non-taxpaying files: file references

All non-taxpaying files have a unique reference. For death cases the reference is usually in the following format

• 6 numbers
• followed by a forward slash and the year of creation
• ending in a ‘check character’

The numbers begin with one of the following letters

• ‘A’ for England and Wales cases.
• ‘S’ for Scottish cases
• ‘N’ for Northern Irish cases.

For example, the file reference of a English non tax-paying file might be A683248/09K.

All non tax-paying cases are placed in a folder file cover when they are created.