Single format · FV05-X1-2

Case file opening note and client instruction letter for a GST notice

A single format from the GST Notice Case Management pack. s.50 · s.73 · s.74 · s.74A · s.75 · s.107(6) · s.112(8) · Rule 142.

Length
12 pages
Blanks to fill
194
Files
Word and PDF
Law as at
30 October 2026
Last reviewed
30 October 2026

What it covers

  1. 1Case file opening note and client instruction letter for a GST notices.50 · s.73 · s.74 · s.74A · s.75 · s.107(6) · s.112(8) · Rule 142194 blanks

Not included

What you will still need outside this format:

  • The reply to the notice, the request for relied-upon documents, the hearing letters and the appeal itself, which are separate formats in the GST catalogue.
  • The engagement letter for representation and the authorisation under section 116, which are separate formats.
  • Payment of tax, interest, penalty or pre-deposit, which the client makes on the GST portal.
  • A legal opinion on the merits, and representation before a High Court, which need an advocate.
  • Confirmation of the annual return due date applicable to the client for each year, and of any later extension under section 168A, before relying on the computed limitation dates.

Read the opening

The first part of the format, as it downloads. Blanks are highlighted.

Two documents: Part 1 is the firm's internal opening note and stays on the file; Part 2 is the letter to the client, sent the same day. Complete both within two working days of the notice being diarised. Before any substantive work, complete the Conflict check record (FV07-N2), issue the Engagement letter, representation in a notice, audit or appeal (FV05-K1), and enter the notice in the Notice register (FV05-K5) and in the GST notice case management workbook in this pack. The issue-by-issue reading of the notice belongs on the Notice analysis working paper (FV05-H3); this note records the decisions taken on it.

Part 1 · Internal: not to be sent to the client

CASE FILE OPENING NOTE

77 more paragraphs and tables follow in the full format.

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