HMRC internal manual

Technical Teams Operational Guidance

TTOG2240 - Case identification: type of case: investigation cases

The investigation case is the form by which SI Technical teams records cases in their primary work areas where it has been decided to initiate an investigation into a defined person (or persons) under a Code of Practice.

Some of the key points of what must be done before a case can have its profile changed to registration to Code 8 or 9 are:

  • new cases are registered to an Investigator
  • the Investigator must prepare a Registration Report, update Caseflow, search the SI database (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • team Leaders have to approve the change of profile to ‘investigation’ from ‘review’
  • exceptionally a Team Leader may wish to register an investigation case to him/herself or take over a working case. The Assistant Director must approve any such cases, and will perform the function of Team Leader on them
  • there may be circumstances where extensive review work is undertaken before it can be ascertained whether or not a case merits registration as an investigation case. Once it becomes clear that a case is suitable for registration then the Investigator should put it forward to the Team Leader immediately with the Registration Report for registration
  • once a case has been registered as an investigation case all of the case control and closure procedures in Caseflow must be followed