(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)
Before incurring the expense of recalling a file from the
repository, Examiners should consider whether the correspondence
can be dealt with without the file. Routine acknowledgement or
“thank you” letters from practitioners may be
destroyed. Correspondence which has required action but not the
file should be kept in the miscellaneous file held by each team.
The miscellaneous file should be checked each month and any items
over 4 months old should be destroyed.
