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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: arrangements for taking SA responsibility: enquiry cases in local compliance offices

  • The requirements and procedures of Self Assessment are equally applicable to cases worked entirely by FIS.
  • Many FIS cases, of all Codes, are derived from local office enquiries. What has occurred during a local office enquiry is often of great importance to the subsequent FIS investigation.
  • In some cases FIS and a local office, or another specialist unit, want to enquire into the same return. An awareness of local office procedures is essential to facilitate proper co-ordination.

FIS reserves the right, where it is appropriate, to take over or become involved in cases selected for enquiry by local offices.

It must be remembered that Codes of Practice do not displace the statutory framework by which HMRC can conduct enquiries and close attention must be paid to time limits for making assessments, opening enquiries etc.