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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: Team Leader’s consideration of the Registration Report: referral of Registration Report to the Team Leader

The report should be passed to the Team Leader with the Review file and any other files which are directly relevant. It is not necessary to track files from the Investigator to the Team Leader and responsibility for the files remains with the Investigator whilst the Team Leader is considering registration.

The Investigator should ensure that a Risk Assessment has been prepared. The Investigator should update caseflow once the Team Leader agrees to registration.