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HMRC internal manual

Technical Teams Operational Guidance

HM Revenue & Customs
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Case closure: general: closure procedure to be followed

A case remains “open” until all of the risks relating to the registered investigation are ‘finalised’ on caseflow in accordance with the guidance.

Before a case can be finally closed the procedures appropriate to the case type have to be completed. The Investigator is responsible for ensuring that all the procedures, for example file tracking and caseflow completion, are completed before closure is achieved.

The Team Leader should make sure that case closure procedures are properly followed.