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HMRC internal manual

Repayment Claims Manual

Group Leader and Inspector information: Sensitive cases

Group Leaders should make sure that staff follow the instruction at RM508 and tell the Management Inspector about any sensitive cases set up in the District.

The Inspector will either

  • treat sensitive cases as Inspector cases and set the INSP-ONLY signal


  • tell the RA Group Leader to use the Sensitive cases establishment file to control cases.If this method is used make sure that staff

  • mark the file covers `File case (sensitive)’
  • enter the following details in the establishment file

    • reference
    • taxpayer name


* name of the officer with whom the taxpayer or claimant has a connection
  • pass registered claims linked with sensitive files to their Group Leader.The Group Leader must allocate a sensitive claim to an officer other than the one named in the establishment file.