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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: arrangements for taking SA responsibility: transferring ITSA

Specific instructions exist for requesting transfer of records from Local Compliance Offices for ITSA. The guidance for transferring CTSA cases to SI is in the COTAX Manual (COM).

Where it is necessary for SI to assume SA responsibility in an existing enquiry clear instructions should be sent to the Local Compliance Office. The stencil that should be used when requesting ITSA responsibility can be found at TTOG10085 (Appendix 17).

It is also essential that SI are advised of the correct SA technical Organisation Unit Identifiers (OUID) on initial transfer so that we may return technical responsibility after concluding an enquiry.