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HMRC internal manual

Labour Provider Guidance

Operational assurance: caseworker quality assurance case plan

It should be noted that the document is not intended to be a training device or SOP/SWI. It should be used in conjunction with other LPOG guidance.

The individual caseworkers should conduct reviews at opening, at 3 monthly intervals, and at closure.

Caseworkers will need to create a process to ensure their reviews are completed, e.g. setting a bf on Caseflow or making a diary note.

The Quality Assurance Case Plan (QACP) should be completed in full with all boxes populated or noted as N/A.

The template is based on the existing OAS1 and will be familiar to most teams. The form has 3 distinct sections:

Planning and RIS referral
Case progress
Results and outcomes

NB. Please ensure the most up to date version of the template is used

The caseworker must capture the template to Caseflow following each review. The document should be clearly named, e.g. 3 month QA review to enable mangers to review easily

Caseworkers should pay particular attention to any governance procedure such as:

  • Pre-decision approvals for over £100K assessments
  • Requirements for over £25K PLR penalty cases
  • Unannounced visits
  • VAT fraud team referrals e.g. input tax denial
  • Dispute resolution process

Planning and RIS referral

This should be completed at the start of the intervention and sent to the manager. The caseworker should provide sufficient information to enable the manager to authorise the opening of the intervention. The manager will forward the RIS referral template which is now embedded within the QACP (this replaces the previous process of referring the OAS1 to RIS). The planning section is unlikely to require updates once completed. RIS will process the referral as before but will now create the case on Caseflow and send it to the caseworker.

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Case progress

This section should be completed at 3 monthly intervals. The caseworker must complete all sections and ensure that where evidence is required that this is clearly indicated, i.e. visit report 01/01/15 or PDAC, and that the location of this evidence is shown. Caseworkers may add to the same form at each review, or create a new document if they prefer.

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Results and outcomes

This must be completed before the case is closed. Caseworkers should populate this section as the case progresses but this may typically be towards the end of the intervention. The CQA template must be captured to Caseflow following each review