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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: Registration Report: team leader to authorise the registration of cases

The Team Leader must authorise the registration of all Investigation cases, see also TTOG3760.

All cases that are put through to the Team Leader to register as Investigation cases must be Review cases at the time they are referred.

It will be exceptional for a Team Leader to wish to register an Investigation case personally. The Regional Head’s authority must be obtained where this is so. The Regional Head will act as the Team Leader would in considering an Investigator’s registration submission and will consider whether the case should be registered personally to the Team Leader.