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HMRC internal manual

Technical Teams Operational Guidance

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

Once the Team Leader is satisfied that the Registration report is sound the question to be asked is whether the proposed registration fits the criteria of an SI case.

The criteria vary depending upon the type of case. These issues are dealt with in more detail in TTOG3400 and TTOG10040.