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HMRC internal manual

Technical Teams Operational Guidance

HM Revenue & Customs
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Case review and registration: review case entry, control and closure procedures: authority to open review cases

An Investigator may open a Review case without authorisation from the Team Leader. However Team Leaders should be aware of the number of Review cases held by each Investigator and ensure they maintain a balanced portfolio between registered cases and Review cases.

The Investigator should complete the case entry screen on caseflow personally. Completion of the case entry screens is mandatory. A reference number is automatically created by caseflow for each Review case registered.