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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: review case entry, control and closure procedures: control of review files

It is an important part of the Team Leader’s job to make sure that case allocations are properly balanced across the Group.

Team Leaders should make sure that allocations are balanced and momentum is maintained in each of the Review cases. They can do this by regularly viewing caseflow and checking with Investigators.

The Team Leader should also ensure all review risks are entered on caseflow and arrangements are in place for the handling of files transferred in from other business units in HMRC.

The Team Leader must also ensure that:

  • Turnaround times are maintained for all files requested from outside of SI.
  • A quarterly report is submitted by Investigators explaining the position and future action on all their Review cases.
  • Review cases which have to be transferred to other SI locations are processed without delay.
  • Investigators are encouraged to return files from outside of SI, before conclusion of the Review, wherever possible.
  • Investigators have the correct balance of Review cases.
  • A Review is closed once the case ceases to be worked actively. Review cases should not be kept open simply to flag ‘ownership’ or in the hope that something will break.
  • The Evasion Referral Process is completed without delay - where relevant.