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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: Registration Report: importance of the Registration Report

The Registration Report is the means by which the Investigator explains to the Team Leader the nature of the case, the reasons why it should be registered, the existence of any negative features and the Code of Practice under which it is proposed the case should be worked.

The Team Leader must be in a position to rely on the accuracy of the facts the Investigator has summarised in the Registration Report. The Investigator must always take it that the registration decision will be made on the Registration Report as it stands.

The initial burden falls squarely on the Investigator to ensure, therefore, that not only has the case been reviewed to an extent commensurate with its size and nature but that all relevant facts (including adverse ones) have been brought out accurately in the Registration Report.

The registration decision is important. It is essential to be able - sometimes long after the event - to justify the major decisions which we make. The Registration Report and the Team Leader’s response to it are a vital matter of record. They should enable anyone looking at the case, and unfamiliar with it, to understand why it was registered for investigation.