(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)
By "post" we mean not just incoming mail, but also
correspondence and other written material that is passing from one
part of the Office to the other. The bulk of this will be routed to
Customer Service, where it is sorted daily by one of the Pensions
Assistants on a rota basis.
The following paragraphs give further guidance on how the
various types of post should be handled once it has been passed on
to the other Pensions Assistants in accordance with their
respective allocations.
Specific guidance on dealing with Examiner post is contained
in
PSI22.2.25-31.
