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HMRC internal manual

Compliance Operational Guidance

Intervention planning: type of Intervention Plan

Planning in a specified form ensures consistency so that a summary of the compliance check can be easily seen and understood by anyone with an interest in it.

Every compliance check must be planned but where and how forward planning is recorded will vary according to whether the case is worked in Caseflow or not.

For cases worked in Caseflow follow the guidance at COG14600.

For non-Caseflow cases the Intervention Plan must be recorded in one of the following formats dependent on the type of compliance check:

Compliance Check Type Method of Recording Individual or Project Plan*
     
VAT Electronic Folder - Risk Profile and Audit Report Individual Intervention Plan
CTSA and ITSA SEES Intervention Plan Electronic Template Individual Intervention Plan or Project Intervention Plan*
EC and CIS SEES Intervention Plan Electronic Template Individual Intervention Plan or Project Intervention Plan*
Compliance Centres Behaviour Audit Trail template and Local Progress sheets Project Intervention Plan*
PRC/Individuals SEES Intervention Plan Electronic Template Individual Intervention Plan for all compliance checks anticipated to last more than six months or Project Intervention Plan
Customs, International Trade and Excise (CITEX) Caseflow Intervention Plan (previously VAT form 465B) Individual Intervention Plan
Hidden Economy Teams (HET) SEES Intervention Plan Individual Intervention Plan
National Minimum Wage (NMW) SEES Enquiry Risk and Issues Log Electronic Template Individual Intervention Plan
Tax Avoidance Partial Exemption (TAPE) Electronic Folder and Avoidance Case Advice sheet Individual Intervention Plan
EU Large (RLLB) intervention SEES Intervention Plan Electronic Template Individual Intervention Plan

 

  • For non Caseflow cases where project plans are appropriate, follow the guidance at COG14550.