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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: Team Leader’s consideration of the Registration Report: involvement of Sensitive Case Manager and Technical Manager (Powers and Penalties) in the registration decision

Regional Head’s do not normally become involved in individual registration decisions. That is the responsibility of the Team Leader.

There are some circumstances where the Team Leader needs to seek advice from:

  • Assistant Director (Sensitive Cases) - where the Team Leader is considering registering a Sensitive Case the matter should be brought to the attention of the Assistant Director (Sensitive Cases). They will normally be aware of the case at the Review stage and may wish to have input into how the case is opened. (See SIOG3110 regarding Sensitive Cases.)
  • Technical Manager (Powers and Penalties) - where a case raises major policy or technical issues the Team Leader should advise the Technical Manager (Powers and Penalties) at the registration stage, if this has not been done already. This is so that the Technical Manager (Powers and Penalties) can give the benefit of his/her own experience. They will also be able to consider the matter with any other like cases, that may have arisen, and decide what overall response should be made.