(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)
The various circumstances in which files may move are set out
elsewhere in these Instructions. The following paragraphs set out
the processes involved in indicating on CORA what type of file
movement has taken place.
The Golden Rule: all files must be booked through CORA
before they leave your desk.
