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HMRC internal manual

Compliance Operational Guidance

Scanning Guidance: caseworker sends documents to Netherton

The majority of correspondence scanned at Netherton will have been sent there direct by the customer but there will be some occasions when caseworkers will need to send documents for scanning too.

This could be where:

  • documents or information has been uplifted from the customer under Schedule 36, Para 16 of the Finance Act 2008
  • documents or information relevant to the case have been collected from a customer
  • documents or information relevant to the case have been received locally, including faxes
  • internal mail relevant to the case has been received locally
  • other information relevant to the case is held by the caseworker, for example extracts from previous intervention papers or original manuscript notes of meetings and/or compliance checks.
  • the caseworker wants some part of an unscanned ‘non standard’ item previously sent to them from Netherton, scanned into the case. The caseworker should send photocopies of the relevant pages to Netherton and the copies must be clearly labelled that they are a copy.

Deciding what can be sent to Netherton

You must review the documents or information for scanning to decide what can be sent to Netherton. Non-standard items listed below should not be sent.


Non-Standard Items
Bound books*
Till rolls*
Certificate of Tax Deposit (CTD)
Documents greater than A3*
Birth, marriage and death certificates
Vehicle MOT and Registration Documents


Unscannable items are marked with asterisk*

Non-standard items - items that cannot be physically scanned

For example, till rolls and bound books.

You must not write anything on customer correspondence. Instead use the notes box on the Caseflow Scanning Request form in SEES that un-scanned items have been retained locally, rather than sent for scanning.

Non-standard items - passports

Take a photocopy of any pages in the passport that you want scanned. Mark each photocopy clearly with the word Copy. Send the copies to Netherton with any other items the customer has provided that need to be scanned. Arrange for the return of the passport to the customer.

Non-standard items - returnable items

Note details of the items in the space provided on the Caseflow Scanning Request sheet to bring to the attention of the team at Netherton. Note: This is only required if the original is sent. See COG19160(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Items obtained under Schedule 36, Para 16 Finance Act 2008

If you send documents obtained under the provisions of Schedule 36, Para 16 of the Finance Act 2008 to Netherton for scanning, you must ensure you request the return of these documents to you through the normal process. Note that the documents have been obtained under Schedule 36 in the space provided on the Caseflow Scanning Request sheet to bring this to the attention of the team at Netherton. Failure to request return of these documents after scanning could result in them being routinely destroyed after 90 days, which could leave the Department open to claims for compensation.

Non-standard items - cash or cheques

Follow the standard practice for dealing with these items. Make a note on the covering letter of the action taken. Take a photocopy of both sides of any cheque received and add this to the items being sent for scanning.

You may wish to take a photocopy of the documents or information before sending it to Netherton so that you can work on it while you are waiting for the original to be scanned. If you do, you should destroy the copy when the scanned image becomes available, unless you need to keep a file copy

RIS Users

RIS users should follow the Caseflow 2 Guidance for Scanning Paper Documents.

To send items for Scanning Users

  • Open SEES.
  • Select Forms and Letters from the SEES dropdown.
  • Select Caseflow Scanning Request. Note that if you cannot see it in the list of forms and letters use the Search function at the top of the screen.
  • Check the appropriate box to state the type of item you would like scanned.
  • If you are enclosing a Returnable item, check the box and enter the details.
  • Enter Date post received in HMRC if you have checked any of boxes 1 - 4.
  • Enter the Business Unit PO Box. This will be shown on the SEES template.
  • Enter your name and contact number.
  • Enter the Case reference number.
  • Enter the Customer name.
  • Enter the UTR (Unique Taxpayer Reference) or other main tax reference.
  • Complete the notes box- this can be used to record that any un-scanned items have been retained locally.
  • Photocopy any information or documents to be working on while you are waiting for the documents to be scanned.
  • Put the information or documents in a polylope. Choose the correct envelope for the protection level required for the data being sent.
  • Send to the Compliance Exception Handling Team.

Remember to open Caseflow and Record Interaction from the Actions dropdown to record that you have received the document and sent it to Netherton. See Caseflow 2 Guidance: Record Interaction.

Once the documents have been scanned, you will receive a new Document Notification in your Process Work worklist, in Caseflow.