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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: Team Leader’s consideration of the Registration Report: matters considered by the Team Leader in deciding to register a case

Deciding which cases are to be registered (and to whom) and which cases are to be rejected is one of the Team Leader’s most important tasks.

The Team Leader’s consideration should be as objective as possible. An inexperienced Investigator may be over optimistic in assessing the potential worth of the case.

Cases that are suitable for registration must not be rejected just because the Group or an individual Investigator is overloaded. TTOG3345 describes what should be done.