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HMRC internal manual

Self Assessment Manual

Returns: return issue: microfiche record: notice to file

A microfiche record is maintained in all cases where a Notice to Complete a Tax Return is issued automatically by the computer in line with default HMRC Retention of CY6+1.

Note: A Notice to Complete a Tax Return can be either an SA316 or a tax return.

Where evidence of a notice to file is required, you may obtain a printed copy of the data. Microfiche does not provide a copy of the actual letter.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) The e-mail title should read ‘CESA HARDCOPY MICROFICHE’ and give full details of what information you require.

Further information on other types of output maintained on microfiche is available in section ‘Maintain Taxpayer record’ (SAM101000 onwards).