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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: registering the right cases: submissions and self generated cases

TTOG2000 explains in detail the information that Fraud Investigation Service (FIS) investigators access to identify cases for review. There are a variety of information sources, and consequently a number of potential origins for review cases.

Submissions are usually from Local Compliance Teams or other specialist HMRC offices and where suspected fraud is involved submissions should be received via the Evasion Referral Team (ERT).

Self-generated cases (relating to both direct and indirect tax) will include cases derived from project work and existing FIS investigation cases.

All review cases need to be dealt with promptly and the Evasion Referral Process completed without delay. Referrals need to be reviewed with urgency because delay can prejudice the investigation being conducted by the office referring the case to FIS. Referrals and other cases where files have been submitted to FIS must be worked in accordance with the protocols and service level agreements currently in place.

There can be more flexibility in the handling of self-generated cases.