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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: registering the right cases: code of practice consideration in review work

Review cases are not allocated to a specific Code of Practice. This is because it is part of the review process itself to decide under what Code of Practice a case is to be worked if the risks are to be registered for investigation.

A decision on what Code an investigation case is to be opened under does not inevitably determine the Code that will apply to the case during its lifetime in SI. As investigation cases develop circumstances can arise where the case needs to be moved from one Code to another, this is however unusual. It will normally be because new information has arisen from the investigation itself and may result in a case registered under Code 8 to be re-designated to Code 9, but Code 9 cases should never be redesignated COP8

It should be exceptional (and usually difficult to justify) to move an investigation from one Code to another solely by reason of a reappraisal of what was known at the time of registration.

It is important, therefore, to properly consider at the Review stage the Code under which the case is to be opened.

A good SI case opened under the wrong Code of Practice is an error that not only reflects on the outcome of the case, it is a matter that can be used as a ‘precedent’ by advisers in future situations. It may also give rise to a justified complaint.

Each case must be considered on its merits using the information outlined in this guidance. Team Leaders and Investigators should not get into a debate with taxpayers or advisers about whether or not a case should be registered by SI and the Code that should apply.

Advice is given in TTOG3400 and TTOG10040 on how to identify Code 8 and 9 cases.