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HMRC internal manual

Technical Teams Operational Guidance

Case review and registration: arrangements for taking SA responsibility: notification to the Local Office

On registration we should be satisfied that all persons who are under investigation have been correctly identified as participants. The Local Office, for each participant, should be advised either:

  • we are taking over responsibility for the case (see TTOG10085 - Appendix 17)


  • we need to liaise to plan the existing or future enquiry together as a case in which we will both have an interest.

There may be persons/companies who are not participants when our investigation commences, who may become participants during the investigation. Until such time as they become participants they will remain associates and if we consider it appropriate we should ask the Local Office not to open or close an ITSA/CTSA enquiry without our agreement.