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HMRC internal manual

Technical Teams Operational Guidance

From
HM Revenue & Customs
Updated
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Investigation work: Code of practice 9: examining the disclosure report: consideration of future of Disclosure Report case after initial review

Once the Investigator has completed the initial review of the Disclosure Report and, where necessary, obtained access to the underlying schedules and documentation it should be possible to come rapidly to an initial view of the report.

If the fundamental matters which led to the case being taken up as a CDF registration in the first place have not been disclosed then the case needs to be recognised as one where there may be an incomplete disclosure. The Investigator should alert the Operational Leader to this promptly.

Where after initial examination the Investigator comes to the view that the case cannot be examined further without significant delay, the Team Leader should be told right away so that resources can be directed towards the case and a team formed if deemed necessary.