(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)
For any post including Deeds, the Deeds themselves should be
placed in the file pouch. Any covering letter should be placed on
the right hand side of the file.
The file should then be booked via CORA to the relevant
Examiner.
