All enclosures sent in with returns, for example accounts and
dividend vouchers should not normally be sent back to the person
who submitted the return but should be retained with the return in
the file.
The only
exceptions are certain legal documents, such as
marriage or death certificates, or where a trustee asks for
documents to be returned. In these circumstances photocopies should
be kept.
Retaining enclosures will prevent arguments about the right
of HMRC to make a discovery where it is believed a trustee has not
made a full disclosure.
Other correspondence and enclosures should be read to
determine whether any other action is required. Ensure such
correspondence is dealt with promptly and is not overlooked.
