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.