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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: after registration: acceptance of an investigation by the Team Leader

When it has been decided that a Review put through by an Investigator can be accepted as a full Investigation registration, the Team Leader should approve the revised status on caseflow.

The ‘profile’ of the case will then change. The caseflow reference and everything else will remain the same.

The Team Leader should send the files back to the Investigator and either endorse the Registration Report in manuscript or issue a separate memo to the Investigator.

In the memo or endorsement returning the papers to the Investigator the Team Leader will make any points that need to be recorded concerning the registration. These may be an explanation of the registration decision itself. For example the Team Leader may note that the case possesses significant technical difficulty in one area of investigation, but that registration is still justified given the investigation potential in this area and the under-declaration of income in other areas.

The Team Leader should confirm the arrangements for opening the case, or modify them as is necessary. The risk entries recorded on caseflow should reflect all of the concerns identified within the Registration Report.

In some Offices copies of the Registration Report on newly approved registrations are circulated. Team Leaders should conform to whatever arrangements are locally required.