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HMRC internal manual

Enquiry Manual

Working the Enquiry: Keeping Control: Ordering of Papers

You must keep the enquiry papers in good order so that you can quickly and easily find any documents which you need and so that anyone taking over the case can find their way through the file. Folder MS105 SA has been designed as a cover for use in enquiry cases, on which important information can be stored. You should

  • file correspondence with the taxpayer or agent plus notes of meetings separately from returns, documents, computations etc. The correspondence must be numbered
  • if the papers are of any volume file documents, contemporaneous handwritten meeting notes etc in separately numbered sub-files and note where they have been placed on the letter which accompanied them. There is an index space on the MS105 SA
  • keep a record of open points so that you can refresh your memory quickly if the taxpayer or agent telephones or calls unexpectedly
  • make a record of assessments and closure amendments on the inside cover
  • update the intervention plan and work programme EM2906 after each key stage of the enquiry
  • use the boxes on the rear inside cover of the MS105 SA to record details of additions to profits as and when they are agreed during the course of the enquiry
  • make a clear note of why the enquiry was taken up. This can be helpful when you are approaching the settlement of a case to check that all areas of risk have been addressed, and it will be helpful to anyone reviewing the case or to another enquiry caseworker taking over the case
  • keep Workbench up to date.