(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)
When an Examiner requests a file to go to a Tax Office,
either by note or just the next file marking on the file cover,
then proceed as follows:
a. Create a
DUMMY* file and place inside it:
- a copy of the request from the Tax Office;
- copies of recent/relevant correspondence;
- if an AVR is due in the near future, copies of PS9019 and
front page of Deed.
b. Ensure the cover is marked with:
- Employer name;
- Scheme name;
- Our Reference number;
- Name of Office sent to and date sent;
- BF date (3 months to check return of file).
c. The main scheme file should then be booked via CORA to the
tax office concerned (see
PSI22.2.10).
d. Ensure the scheme file cover is marked with the correct
tax office and place in
Post Out;
e. The DUMMY file should then be filed in the racks.
f.
IMPORTANT: as soon as the file is back, link the
DUMMY file papers to the main file and recycle the DUMMY file
folder.
