This section provides details of the checks and procedures to be
undertaken when you consider an account amendment case is ready to
be closed. They cover the areas that are specific to these cases,
as opposed to enquiry or other cases.
General guidance on the closure of files is given at section 39 ( IHTM39000) of this manual.
The procedures are designed to ensure that the work has been completed to a satisfactory standard, that there are no ‘loose ends’, and to ensure an accurate record is kept of the work completed.