(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)
This Section is primarily aimed at Pensions Assistants and
covers post and file handling and the related processes on CORA
(detailed information on CORA processes begins at
PSI22.3.1). It will also assist others
as a reference point.
These instructions cannot cover every single procedure. For
example, there will be local procedures operating in some parts of
the Office which have been developed to aid their specific way of
working. But the basis on which we all work should remain as set
out in the following paragraphs.
