(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)
Once the recalled file arrives, there may be the odd occasion
when the item of post in question has gone missing. If that is the
case, you should BF the file for 3 months to yourself.
If the post turns up, proceed as in
PSI22.2.13-14. If after the 3 months
has elapsed and the post still has not turned up, return the file
to its previous marking.
