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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: considering all available sources of information: review of databases

TTOG2410 emphasises the importance of accessing all information available within SI itself. Consequently when a Review case is opened, management databases must be interrogated to see whether there is any pre-existing SI interest in the taxpayer who has been selected for review.

It is the Investigator’s mandatory responsibility to make sure that databases are searched. However the Investigator need not do this personally. SI support staff should be tasked with carrying out the search.

Failure to search may cause serious problems and prejudice existing registrations.

If by interrogation of the Database a previous SI interest is found then the Investigator conducting the new Review case should proceed in accordance with TTOG2410.