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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: review case entry, control and closure procedures: review case closure procedure

The Team Leader will pass the Review papers back to the Investigator after considering the case for closure.

The Investigator will then send back any files that have been loaned during the working of the Review. These should be cleared from any file tracking system before the Review is finalised on caseflow.

The memo that accompanies the files being returned must be informative and helpful (see TTOG3340).

The Investigator will send the Review file to the office support team for filing.

The Investigator should submit the case to the Team Leader on caseflow for authority to finalise the caseflow risk.