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HMRC internal manual

Specialist Investigations Operational Guidance

Introduction and organisation: recording information: Team Leaders review of letters before issue

Investigators normally issue their own letters. However Team Leaders will expect to see and discuss particularly sensitive letters before they are issued. They (or a delegated deputy) will also want to see all post from inexperienced investigators.

Investigators must make every effort to ensure that they meet SI turnaround times. If this is not possible, you should advise your Team Leader (or in their absence another Team Leader) before the deadline expires. Many complaints arise simply because correspondence has not been acknowledged. These complaints are justified but avoidable. You must advise taxpayers (and advisers if appointed) if there is going to be a delay and let them know when they can expect a full reply.