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.