IHTM40151 - Non-statutory assurances and other types of certificate: non-statutory assurances on taxpaying estates

Whenever you close a file, or you have no enquiries to raise based on the account delivered by the taxpayer, you should issue a closure letter as follows

• for death cases; SL124A
• for settlement cases; SL124B
• for lifetime cases; one of SL31-33

You should select the relevant options, making sure that the letter is correctly headed to reflect the title at which you are issuing the letter, print two copies of the letter, one for the taxpayer and one for the file then stamp and sign both copies of the letter and issue it.