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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: developing the review: accountancy advice on review cases

Accountancy advice and support is available to all SI Investigators from accountants in the SI Finance Professionals Unit (FPU). It is not mandatory that every Review case should be seen by an FPU accountant, but where a case has participators whose tax liabilities are related to accounts or accounting records it is expected that an FPU accountant will have reviewed it, and had the opportunity to report on relevant accounting risks, prior to its conversion from a Review to a Registration.

It is mandatory that:

  • any report on accounting risks prepared by an FPU accountant should be referred to in the Registration Report, or
  • if an FPU accountant has not reviewed a case, prior to registration, this should be stated in the Registration Report with an appropriate explanation.

See the outline Registration Report at TTOG10015 (This content has been withheld because of exemptions in the Freedom of Information Act 2000) .

When a Review case is closed and not converted into a Registration the written submission to the Operational Leader should say whether the case has been reviewed by an FPU accountant and contain an appropriate explanation if it has not. See TTOG3250.

When work by the FPU accountant at the Review stage is likely to be significant the investigator will, in conjunction with the accountant, prepare a Customer Agreement setting out concerns and objectives and a timetable for achieving these. See SIOG5110 and TTOG10030 (This content has been withheld because of exemptions in the Freedom of Information Act 2000)