(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 previous paragraphs cover circumstances in which you are
seeking advice or otherwise consulting with others where the case
remains your responsibility. There will be occasions when the
correct thing to do is simply pass the handling of the case on in
its entirety.
For example, the case may originally have been appropriate to
an Examiner of your experience and payband, but has developed into
a more complex case. Alternatively, an item of post may have
appeared to be appropriate to you, but once you have examined the
file it has become evident that it is clearly appropriate to be
dealt with at another level.
Do not explain at length why you are referring a case, as
long as the recipient can quickly recognise why it is being passed
on. You may need to refer to an instruction that indicates the
level at which a specific issue should be dealt with. If in doubt,
talk to the person to whom you are thinking of referring the case,
or your manager.
