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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: registering the right cases: obvious registrations still need to be reviewed

These cases still need to be reviewed properly. Matters are not always as simple as they seem at first glance. It is important that a case is opened under the right Code of Practice. It is vitally important to ensure that all the information that is available has been reviewed prior to registration.

If this is not done at the Review stage we can waste our own and the taxpayers time at the opening meeting or subsequently in the investigation.

Once registered for full investigation a case cannot be reclassified ‘Review’ or referred elsewhere in HMRC for investigation. If a significant piece of information that was held by HMRC is missed, the whole case may be prejudiced. If the information proves central to the case the taxpayer may have a sustainable complaint.