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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: Registration Report: Registration Report format

The Registration Report must reflect the needs of the case. There are matters which must be addressed in all cases, however, and the outline Registration Report at TTOG10015 (Appendix 3) sets these out. The format should not be followed rigidly, but the mandatory items must be included even if this means simply noting them in the negative.