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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: Team Leader’s consideration of the Registration Report: who is to work the case?

The Team Leaders have to consider the allocation of Review cases to balance workloads (see TTOG3230). On registration the matter should be re-visited.

Frequently, but not inevitably, the case will be allocated to the Investigator who has reviewed the case. There will be a loss of efficiency if another Investigator has to become familiar with the background to the registration.

The Team Leader will take this into account but must also consider whether the case might be better placed with another Investigator on the Team Leader’s own team, or indeed with another Group altogether.

The interest of the case must take priority over the natural desire to retain an attractive case.