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HMRC internal manual

Technical Teams Operational Guidance

From
HM Revenue & Customs
Updated
, see all updates

Case review and registration: considering all available sources of information: conduct of investigation by other Directorate while review proceeds

Those responsible for liaison with other offices should make sure that when a case is being reviewed by SI they do not tell the taxpayer or their adviser of SI’s interest without our specific authority. This is because it can cause complications, particularly if the case is subsequently rejected for SI registration.

Other offices will have turnaround commitments in relation to dealing with external post. These offices may also come under pressure from advisers to explain what is happening on a case that has been submitted to SI. Investigators have a responsibility therefore (see TTOG3340) to keep these offices informed and to deal with their referrals as quickly as possible.

The offices must not be told or allowed to misrepresent matters. A form of words that prejudices neither them nor SI should be agreed. The Investigator should seek advice from the Leader where necessary.

Investigators should not promise these offices that a case will be registered - that is a matter for the Team Leader to decide, and the Investigator will be embarrassed if the decision goes against registration.

SI Investigators should only exceptionally attend a meeting on a case with a taxpayer or adviser where that case has not yet been registered in SI. This is because there should be no SI challenge while a case is working as a Review.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)