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HMRC internal manual

Self Assessment Manual

Manage work: access to records: case view hierarchy

Case View hierarchy is a method of accessing taxpayer records, which allows you, after entering the taxpayer reference, to

  • Select the business area in which you want to work for that taxpayer
  • Select functions within that business area, without returning to the menu
  • View, enter and amend details on the taxpayer record
  • Return to the top level function CASE SUMMARY, to select another business area for that taxpayer

Each screen within the Case View hierarchy is tailored to both the taxpayer and the operator. For example

  • If there are no current work items for the taxpayer, you will not be given an option to choose the Work Management business area
  • If your user role does not permit update access to the selected taxpayer record, you will not be given an option to choose any update functions


The CASE SUMMARY screen shows, in protected form, the following if held on the SA record

  • Taxpayer name, telephone number, and reference
  • Address to which communications are sent by the SA system
  • Taxpayer record type
  • Processing Office and Other System reference
  • Agent name and identity
  • Main capacity name and role
  • Main source details
  • Free Format Notes

The screen also provides buttons for you to access eight business areas for the taxpayer record


To review and maintain responsible office details for the taxpayer


To view and maintain details about the taxpayer’s

  • Name and address
  • Signals
  • Capacities
  • Sources
  • Agent


To view and maintain the taxpayer’s returns and return profile details


To view the taxpayer’s financial position, and to maintain the accounting information on the record


To review current Work Lists entries (work items) for the taxpayer

[SA Notes]

To view current SA Notes, and add new ones


To enter, view or maintain appeals details. To close an appeal.


To enter, view and maintain compliance and enquiry information.

Case View or Menu Access to Functions?

Function CASE SUMMARY is available for whole case working, that is carrying out multiple tasks for the same taxpayer.

If a single task is to be carried out on the taxpayer record, it is invariably more efficient in both operational and computer resource terms to access the required function from the Function Menu. Where the required function is not available from the Menu, then the Case View hierarchy may be entered at a lower level than function CASE SUMMARY.