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HMRC internal manual

Technical Teams Operational Guidance

Investigation work: business side examinations: necessity of examination

Business side examinations may be required in cases of all types working under all Codes and procedures. The case itself determines what needs to be done.

In Code 9 non-disclosure cases, and disclosure cases where the possibility of an incomplete disclosure has been recognised, a business side examination may become particularly important.

A limited number of Code 8 cases also require a Business Side review.