PSI22.2.23 - Operational Procedures: Clerical Procedures - Handling Post - SSAS Post, Nil Review

(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)

All post received via the Compliance Investigation team marked "SSAS Post, Nil Review" should be treated as follows:

1. PS7012 notifying the sale or purchase of land/buildings. First check box 1 to see if it is a purchase or a sale.

• If it is a purchase, place the covering letter on the right-hand side of the file. The PS7012 and any accompanying documentation should be placed in an orange folder in the pouch. The property address, taken from the PS7012, box 2, should be written on the front of the folder. NB: only one purchase per orange folder.
• If it is a sale, look in the pouch for the existing orange folder containing details of the initial purchase. Place the PS7012 in the folder and mark the cover "sold".

2. PS7013 notifying a loan to the employer. Place the covering letter on the right-hand side of the file. The PS7013 and any accompanying documentation should be placed in a pink folder in the pouch. All PS7013s can be kept in the same folder.
3. PS7014 notifying a purchase or sale of employer shares. Place the covering letter on the right-hand side of the file. The PS7014 should be placed in a buff folder in the pouch. All PS7014s can be kept in the same folder.
4. PS7015 notifying scheme borrowing. This will often accompany a PS 7012, in which case it should be placed in the orange folder along with the PS7012. Otherwise, place in a buff folder.
5. AVRs should be placed in a blue folder in the pouch and all should go in the same folder. Any accompanying correspondence should placed on the right-hand side of the file.