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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Communications: General instructions: receiving and filing of correspondence

Correspondence should be filed in date order and, if appropriate, in the correct sub-file for each entry.

Correspondence should not be filed until it has been fully dealt with.

If you receive unconnected post you should attach it to the relevant file immediately. If you do not have the file you should check the location on ALF (IHTM03290) and

  • if the file has been returned to the rack you should send the connector to the registry for the file to be connected, or
  • if the file is elsewhere you should keep the connector until the file is returned to you. You may need to call for the file using form Cap 8.

Unconnected post on a file that has been with you for more than 28 days are referred by the Registry direct to your Team Leader for attention.

You should not write any notes or comments on any piece of correspondence, although a note of action taken, with the date, can be made on the relevant correspondence in the file if:

  • you are not filing a copy of a communication sent (such as a standard reminder), or
  • you send a form that has been requested.