(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)
Post will be passed to the Pensions Assistants in the first
instance who will sift out any items which are to be dealt with by
themselves. They will then pass the remaining items on to the
appropriate Examiner E1, who will in turn sift out relevant items
and pass the remainder on to the Examiner D and so on.
A record is kept on the shared drive of the Office PC
system.
