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HMRC internal manual

Specialist Investigations Operational Guidance

Case review and registration: after registration - ‘district yield’ arrangements

Cases transferred to SI or worked wholly by SI

When Local Compliance or Specialist PT transfer cases to SI or SI wholly work a case (usually one registered under COP 9) the yield will solely be claimed in SI.

Jointly Worked Cases

There are currently no formal yield sharing arrangements in place for cases worked in partnership with other HMRC offices.