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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: Registration Report: when should the Registration Report be drawn up

Once the case is seen by the Investigator as being suitable for investigation the Registration Report should be drawn up and the case referred to the Team Leader. The Registration Report should not be delayed once the Investigator is clear that the case is suitable for registration.

Inexperienced Investigators should seek advice from the Team Leader if they are unclear about when it is appropriate to draw up the Registration Report.