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HMRC internal manual

Technical Teams Operational Guidance

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

It is the Team Leader who decides whether a case is to be registered, and if it is, under what Code of Practice it is to be worked.

There may be circumstances where the Regional Head instructs an Team Leader to register a case under a particular Code. This will be exceptional and must be recorded in writing.

Considerable guidance needs to be given to inexperienced Investigators in review work. Experienced Investigators other than the Team Leaders can help with this and help draft the Registration Report itself.

The final decision on the registration of an Investigation case has to rest with the Team Leader. The Team Leader should not delegate this responsibility without the Regional Head authorisation.

The Team Leader must ask an Investigator to correct, amend, or clarify a Registration Report which is inadequate. We have to be in a position to show that the registration decision was properly considered and the Registration Report is the record of that consideration.

There will be some cases where the Team Leader is quickly able to endorse an Investigator’s registration recommendation. The Team Leader will be able to agree that the case is an appropriate registration, that it can properly be registered to the Investigator making the report, and that the Code of Practice suggested is appropriate.

There will be other cases where each one of these considerations is highly problematic and other, case specific matters, complicate the issue further.

The Team Leader has the choice of:

  • accepting or rejecting the case as it stands
  • talking matters through with the Investigator
  • asking the Investigator to carry out further review work or redrafting the Registration Report
  • discussing matters with the Regional Head, Solicitor’s Office, Technical Experts etc.