TTOG4505 - 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.
The Investigator is expected to complete a full review and examination of the Disclosure Report within three months of receipt and raise any relevant queries with the customer or their adviser.This requirement applies in all cases. Where the review cannot be completed within the three-month period, the Investigator must notify their Team Leader and provide the reason for the delay.
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.