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HMRC internal manual

Technical Teams Operational Guidance

Investigation work: Disclosure Report examination: examining the disclosure report: the enquiry plan

An Enquiry Plan must be drawn up at the start of an investigation under Codes 8 and 9. This should set out what it is hoped to be achieved in the investigation and how it is proposed to reach the end result.

A good Registration Report will provide the basis for an Enquiry Plan and should be used for this purpose. Detailed guidance on the use of Enquiry Plans is given at EM1811 and EM2906.

The Enquiry Plan must be updated regularly and reviewed by the Investigator and where appropriate the Team Leader. Progress must be measured against the Plan and reasons for any departures from, and amendments to, it explained.