(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)
When a file moves from one part of the Office to another
(e.g. following a compliance enquiry; a referral regarding surplus
funds etc.) there will be a note inside the file indicating the
next action.
If it says continue as normal, or BF to continue, then check
the file cover and book via CORA to the last BF marking before it
was sent elsewhere.
If an Examiner needs to see the file, book to the Examiner.
If the payband of Examiner is not given, refer to the Examiner who
last dealt with it before it was sent elsewhere.
