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HMRC internal manual

Compliance Handbook

How to do a compliance check: notebooks for compliance checks: recording the issue of notebooks

All managers should keep a permanent electronic record of the notebooks used by each caseworker in their team for recording details of compliance checks.

The record should include details of

  • all notebooks completed
  • the date they were started
  • the date they were taken out of use, and
  • the location of any completed notebooks.

All notebooks should be clearly marked with a sequential issue number with the name of the caseworker and the year and the date of issue, for example:

  • John Smith, 3/2012, 1/1/2012

The date the notebook is taken out of use should be clearly marked, for example:

  • John Smith, 3/2012, 1/1/2012 - 9/7/2012

Line managers must keep the notebooks of caseworkers transferring out of their team or leaving the department and ensure they are stored securely.

An example of a record to be used for recording the issue, retention and disposal of assurance notebooks is attached.


All notebooks must be stored on HMRC premises.