(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 Post Room staff will on the day of receipt log all cash
and cheques. Details are entered into the ledger, which is kept in
the Post Room, as follows:
a. The consecutive number for the cheque (allocated by the
Post Room);
b. Name of the Scheme;
c. SF Reference number;
d. Amount of cheque;
e. Amount of cash;
f. If cash received, signature of Post Room witness;
g. Name of Post Clerk;
h. Signature of Post Clerk;
i. Name of Person to Whom Cheque was Handed;
j. Signature of Recipient;
k. Signature of Witness to Cash Handover;
l. Reconciliation.
Immediately after logging they will then bring the
cash/cheques to a nominated person in the Applications team with
the ledger.
