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HMRC internal manual

Technical Teams Operational Guidance

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

In the past the norm was that an individual designated Investigator worked a case from Review to final conclusion. In many cases this remains the position.

However integration and new approaches to investigation provide the possibility of team working a case where that may be beneficial. This should be considered in large or complex cases which are beyond the capacity or expertise of a single Investigator. It is also important to ensure that resources are used effectively and that work is carried out by persons of the appropriate grade. Support staff can often provide cost effective assistance.

One form of team working is the involvement of SI Accountants with Investigators on cases where there is a substantial accountancy aspect.

Large cases which require a team of SI Investigators from one or more groups in an Office should be discussed with the Regional Head. The Regional Head will need to be aware of the resource implications for the various groups and the potential effect on Operating Plans at Group and Office level. Case control arrangements will have to be thought through. These will be specific and local.

Where team working is being considered it is likely that the team will need to include members of more than one SI team and possibly individuals from outside SI. Where SI is carrying out an investigation into an aspect of a Large Business Service case, close liaison is necessary. The Regional Head may need to be involved in setting up arrangements of this sort. Not only are there resource issues but there are also considerations of policy and of practicality in team working.