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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: review files

There is no set layout for Review files. Where the Review file is slim the material within can simply be consecutively arranged. Otherwise the arrangement of the file should, so far as is practicable, follow that for working investigation cases (see TTOG10010 (This content has been withheld because of exemptions in the Freedom of Information Act 2000) ).

The important material (the submission from another HMRC business unit, if there is one, progress reports to the Team Leader, notes of any third party meetings etc) should always be readily identifiable and accessible.

Papers received from another HMRC business unit should not be subsumed into the Review file. The integrity of their file should always be preserved. If it is necessary to have ready access to extracts of their papers the important sections should be photocopied and held in the Review file.