SolvedTTOG10010 | Appendix 2: File Layout
From HM Revenue & Customs · Technical Teams Operational Guidance
Note: Please be aware that some of the screens presented when accessing the relevant electronic folders may be different to that shown below.
| Folder | Description |
|---|---|
| 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 |
| X 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 |