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HMRC internal manual

Specialist Investigations Operational Guidance

Introduction and organisation: files and data entry: documentation and file layout

All SI files must follow a standard layout though this can be modified to suit particular circumstances. TTOG10010 (Appendix 2) details the various subfolders and the order in which you must file them. This is essential as a number of people may have to review our papers. You must make sure that you number and, where necessary, cross-reference papers. You must also ensure that all notes and copy letters are dated and signed. A similar, but not identical, layout is required for storage of information held in the Controlled Access Folders (CAF). This information should not be stored in the ‘U’ drive.

See SIOG10350 for further guidance on electronic filestore layout.