(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)
Examiners will not deal with every single item of
correspondence they receive. Where there are no matters of
substance to be dealt with the post will simply be marked "F" or
"File". Where the Examiner needs the file to deal with an item of
post, the next action will depend on where the file is currently
located.
