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HMRC internal manual

Specialist Investigations Operational Guidance

Introduction and organisation: communication: reports and submissions

There are relatively few mandatory occasions when Investigators must make a report or submission to their Team Leader or Assistant Director. TTOG10005(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

For other matters, Investigators and Team Leaders should adopt a common sense approach to requesting advice. Much will depend on the experience of the person seeking the advice. You should remember that it is better to ask for advice than muddle through in a case - the latter approach risks complaints and poor quality work. You must remember to make a file note of any discussions (formal or otherwise) you have with your Team Leader (or, in the case of Team Leaders, your Assistant Director) on cases and the action you agree to take.