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HMRC internal manual

Technical Teams Operational Guidance

Appendix 2: File Layout

Note: Please be aware that some of the screens presented when accessing the relevant electronic folders may be different to that shown below.

A External correspondence - including notes to Operational Leader
B Internal correspondence
C Review papers - including Registration Report, copies of VAT reports and other indirect tax documents
D Documents - evidence or clean copies
E Third party enquiries/Information powers
F FPU Accountant’s papers
G Working papers
H Private side review
I Computations
J Case management
  • Enquiry Plan
  • Quarterly reports (self reviews/manager’s reviews)
  • Notes of discussions with manager
  • Head Office submissions
  • Referrals for Accountancy/technical advice, including FPU Accountant Customer Agreement
  • Quality Assurance stencil   
Also, original documents and certificates kept in “Centre” File (held in separate filing range at SI location) Settlement
  • Computations
  • Statistical reports
  • Settlement Report
  • Payments on Account
  • Letter of offer (copy in X file, original in “Centre” file)
  • Letter of acceptance
  • SAFE documentation
  • Certificates (eg Statement of Assets and Liabilities, Statement of Bank/Building Society accounts, Certificate of Full Disclosure) (copy in X file, original in “Centre” file)
  • Post settlement correspondence including closing memos to other operational units