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HMRC internal manual

Technical Teams Operational Guidance

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HM Revenue & Customs
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Code of Practice 8 cases: identification of Code 8 cases: where change of code is necessary

The Investigator recommending the change in Code should draw up a modified version of the Registration Report.

There is no need to duplicate matters that have already been referred to in the original Registration Report but what is passed to the Team Leader should be sufficient so that all the information that is needed to consider the case as a new registration can be easily accessed.

Code 9 should never be seen as a ‘way out’ of difficulties in Code 8 situations.

If a change of Code is considered appropriate then this should not automatically signify a change of case owner. The Team Leader should consider the Investigator’s experience in working CDF (Code 9) cases when deciding whether a change of case ownership is appropriate.