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HMRC internal manual

Compliance Operational Guidance

Intervention planning: Caseflow: manager’s and caseworker’s quality assurance reviews

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • the date the review is made and the initials of the manager undertaking the review
  • recommendations on the direction and management of the compliance check, which may include:
    • interpreting compliance strategy, guidance, technical advice, legislation for example
    • taking an active role in difficult or contentious cases
    • recognising and tackling issues head-on
    • identifying areas of difficulty and suggesting plans for recovery
    • adding value through face-to-face meetings, case conferences and meetings.

Compliance intervention cases scoring yield more than £1m

All managers must now include, as part of their mandatory Risk Plan checks, a review of all cases scoring yield (cash collected, revenue loss prevented and future revenue benefit) more than £1m.

In ISBC, managers should specifically state that they have carried out a £1m+ review and record

  • a brief summary of the review
  • their findings and decisions made
  • discussions with the caseworker, and
  • their confirmation of yield.

It is essential that there is a complete and clear audit trail of all case discussions, actions, decisions, and yield calculations. In Caseflow, managers should refer to the Managers Guide, using ‘Create/Update BF’ to record reviews. This populates the Managers Review section and provides an audit trail.

For non-Caseflow cases, such as those maintained in Transaction Risking Upstream in the Connect Environment (TRUCE) or Electronic Folder (EF), managers should specify that they have carried out a £1m+ review and provide the same level of detail as they would on Caseflow. In exceptional cases where manual spreadsheets are used, managers must provide the same details in an auditable, preferably electronic, record.

Additionally, caseworkers should self-review at key events using the Intervention Plan, see COG14000. In any cases where the emerging amount or potential yield is likely to be more than £1m caseworkers should refer to their manager for approval at the earliest opportunity. Managers should record outcomes of these reviews in Caseflow, CRMM or other appropriate management systems.

Managers’ comments must be restricted to advice concerning the compliance check

Comments on an individual’s performance should be kept for the individual’s appraisal file. Managers should recognise and encourage good work and identify areas for individual development.

 

Information entered on Departmental systems may need to be released to customers under the Data Protection Act (DPA)/Freedom of Information (FOI) provisions. It is not appropriate for customers to be informed of managers’ opinions of the performance of individual members of staff and doing so could breach Data Protection rights.