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HMRC internal manual

Technical Teams Operational Guidance

From
HM Revenue & Customs
Updated
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Case review and registration: after registration: preliminary work by SI support staff

SI Support staff may be used by the Investigator for example to summarise information from files. If this has not already been done at the Review stage it can usefully be done following registration.

Summaries and extracts from papers can be valuable at the opening meeting and can allow the files to be returned quickly after registration.