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HMRC internal manual

Specialist Investigations Operational Guidance

Introduction and organisation: recording information: file guidelines

Here are some guidelines for what you should include in an SI investigation file:

  • The external correspondence file should contain copies of all outgoing and the originals of all incoming correspondence, including:

    • clear evidence of to whom copy letters have been sent
    • exactly what information has been faxed to whom and exactly when.
  • Notes of telephone calls with taxpayers and, where appropriate, their advisers. These should be placed in the external correspondence file.
  • Notes of all telephone conversations or meetings with colleagues in local offices, technical experts, Solicitor’s Office, and so on. These should be put in the internal correspondence file (see TTOG10010 - Appendix 2).
  • Where letters, and so on include attachments, which are filed separately; this should be clearly referenced on both sets of papers.
  • Notes of any meeting held either with a taxpayer and/or the adviser. They should record the substance of what was said and what was agreed. The notes must be circulated and agreed.
  • Notes of meetings must meet the highest standards, for further guidance see SIOG1700.
  • Hard copies of all emails sent in relation to the case. Copies of all emails should also be retained in the electronic case folder for that case.