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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: review case entry, control and closure procedures: review cases to be allocated to an individual

Review cases have to be allocated to a specific individual. Normally this will be an Investigator. Sometimes a Team Leader will register a Review case under their own name. Usually, this will be a temporary arrangement only.

In these circumstances it is quite appropriate for the Team Leader to register the Review case personally and then subsequently transfer it to an Investigator for further review once matters have been clarified.

In all cases where the Team Leader has worked a Review, other than temporarily before it has been transferred to an Investigator, the permission of the Assistant Director must be obtained before the case is closed (see TTOG3250). This is to maintain the position that the final decision maker on case closure must not be the caseworker.