Case review and registration: review case entry, control and closure procedures: transfer of review files
Review cases need to be transferred within a Group when:
- the case has initially been allocated to the Team Leader and they wish to pass them to an Investigator to complete the review
- an Investigator’s allocation of Review cases has become unbalanced.
Re-allocation of Review work can only be done by the Team Leader.
If Investigators believe they have an inadequate number of Review cases or are overloaded, then the matter should be discussed with their Team Leader who will consider the overall position on the Group. Transfers should be agreed between the Team Leader and Investigators concerned. Transfer of Review work within the Group is achieved through caseflow.
Investigators need to be aware of the Evasion Referral Process (this can be found through the A-Z on the HMRC intranet site) to ensure that the Review is conducted by the most appropriate Business Unit in HMRC. The consideration here will include:
- whether or not the case should be referred to Criminal Investigation
- whether the caseflow database (see TTOG3305) has identified a pre-existing SI interest in the subject of the Review.
Review cases can easily be transferred between SI Groups.