IHTM29075 - Yield: Pre-grant work- what should be recorded as yield.

If you work in FACET, doing pre-grant work, any positive adjustments to the figures for tax and interest originally submitted by the customer, you make as a result of work you have done should be recorded as yield. The only exception to this is where we have received a late account and we are able to claim all the tax and interest due on delivery of the account as yield. In this case we would be counting the yield twice if we were to claim it in Pre-grant. If the account is delivered late and you are not sure whether we are going to claim all the tax due on delivery you should check with the Compliance investigator working the case before recording any yield in FACET.