PSI22.2.16 - Operational Procedures: Clerical Procedures - Temporary Files

(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)

If asked to set up a TEMP file proceed as follows:

1. If the scheme commenced more than 2 years ago, print off the following pages from CORA:

• 1: Employer Data
• 3: Miscellaneous Details
• 5: General Scheme/I.A. Details
• 6: Specific Scheme/I.A. Details
• Then continue as at c. to f. below.

2. If the scheme commenced less than 2 years ago, the Examiner may request the original application form to be included rather than the CORA pages detailed above.

• Then continue as at c. to f. below.

3. Order barcode.
4. Create file using suitable file cover, mark ‘TEMP’ clearly on cover and refer to relevant Examiner.
5. When the Examiner puts a normal BF on the file it should be filed in the normal file racks.
6. When the Examiner BFs the file to be destroyed, proceed as in PSI22.2.17.