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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: arrangements for taking SA responsibility: case registration and Self Assessment

At the Review stage once it seems probable that a case will become an SI registration, we must check the SA position for each potential participant, including:

  • what SA returns have been received
  • what returns have been subject to an enquiry
  • what returns are within the enquiry window and when the window will close.

These checks can be done by Support Staff.

We will also have to consider whether we need to give notice of an enquiry into a return.

The Registration Report should in all cases set out for each participant the SA position.

If it is proposed that SI should not take on ‘Responsible Office’ status the reasons should be explained in the Report and the proposed arrangements for co-ordinating activity set out.

In CDF cases our focus will usually be on years and periods earlier than the current SA year. In some Code 8 cases this will also be the case, but in others our concern will be largely the current SA year itself.