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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: after registration: return of files

Wherever possible files should be returned after case registration.

However there have been instances where other offices have carried out an action, to the detriment of the SI investigation, which they would have been unlikely to do if the file had been with SI. Effective liaison should prevent this sort of situation from arising and it is not a reason for retaining files at SI.

It may be necessary for SI to retain some files during the course of an SI investigation however other offices must be allowed to get on with its day to day work.

Problems can usually be averted if they have been given clear and comprehensive instructions on what to do and a good liaison contact is maintained with them both on general issues and on the specifics of any SI registered case.

There is an agreement between SI and Local Compliance that SI will, in all but the most exceptional cases, return papers within 3 months of receiving them, and must keep the owning office fully updated at monthly intervals in all cases being considered for registration.

TTOG3900 considers some of the issues that arise when both SI and another office have an interest in an enquiry. Investigators must consider this and seek advice if they are unsure about anything.