PSI22.1.36 - Operational Procedures:
Applications - Scheme Files - Contents
(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
A set approach for organising the contents of a file means
that everybody who has to handle that file will know broadly where
everything is. This saves time, effort and frustration. File
contents should therefore be arranged as follows:
- Internal and external correspondence should
be placed in date order on the right-hand side of the file with the
latest date at the top;
- Documents, deeds and undertakings should be
kept in the file pouch or tagged on the left-hand side of the file,
depending on the type of file. Tag documents of the same kind
together in date order;
- AVRs should be held in a blue sub-folder
within the pouch;
- SSAS loan documentation should be held in
pink sub-folders within the pouch;
- SSAS property documentation should be held
in orange sub-folders within the pouch.
