(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)
In the interests of economy and saving space, we no longer
routinely make up long-term files for insured schemes. The papers
are held within Applications for two years before being destroyed.
Where there is accompanying correspondence with an
application for an insured scheme (e.g. relating to continuous
service) a temporary file should be created so that the papers can
be referred to the appropriate Examiner. The file cover should be
clearly marked "TEMP" using a red marker pen.
