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HMRC internal manual

Technical Teams Operational Guidance

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HM Revenue & Customs
Updated
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Investigation work: Code of practice 9: examining the disclosure report: control of disclosure reports

It is an important part of our commitment to quality and professionalism that Disclosure Reports should be examined promptly.

The commitment is that we will undertake an initial examination of the Disclosure Report within 20 working days of receipt.

The Investigator should check that all anticipated certified statements are incorporated in the report. It is essential in CDF cases that the report is properly adopted by the taxpayer as a complete disclosure in response to CDF. The Investigator should check that the report generally complies with our requirements and that there is nothing obviously missing (see SCIG10320). If the Report is incomplete the missing matters should be sought immediately.

Within three months from the date of receipt of the Disclosure Report the Investigator is expected to examine and begin the investigation into the Report. The overall SI commitment is that we will do this in all cases. Investigators must notify the Team Leader of the reason why, in a particular case, there is a problem.

The team Leader should ensure that a record of Disclosure Reports received is maintained, and as part of good management ensure that service commitments are being met.