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HMRC internal manual

Technical Teams Operational Guidance

Case closure: investigation cases: action by Support group

When the Support group receive the Settlement Report they will act on the instructions given by the Investigator.

Non-contract offer cases

In non-contract offer cases all that the support group will need to do is to extract and retain the “X” settlement sub-folder, or create one if not already prepared and file this in the investigation papers. They should also prepare a ‘centre’ file/settlement file, which will be stored in that SI location once the case has been closed.

Contract offer cases

In contract offer cases the Support group should:

  • Draft a letter of acceptance. This letter should contain no more than the formal acceptance; any other matters should be dealt with separately by the Investigator.
  • Raise the necessary charge on the SAFE system checking that the charge raised reconciles with the printout of the payment screen and the Investigator’s instructions, or send the completed stencil to the nominated SAFE user to raise the charge. See TTOG6520 onwards for more details on entering charges on SAFE.
  • Take a printout of the SAFE charge record.
  • Create a ‘centre’ file/settlement file which will include the SAFE screen print, the original copy of the settlement report, original letter(s) of offer, a copy of the acceptance letter and where applicable any other original certificates signed by the taxpayer (e.g. certificate of full disclosure and statement(s) of assets). The ‘centre’ file/settlement file will be stored in that SI location once the case has been closed.
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • File a copy of the letter of offer, settlement report, and instruction memo from the Investigator in the “X” settlement sub-folder which will be retained with the investigation papers when the case is closed.
  • Confirm that all duties included in the settlement have been informally discharged from the relevant computer systems (where appropriate).
  • Mark the file ‘Do not destroy before…. (enter date)’ .
  • Pass the case back to the Investigator to deal with closing memos and post settlement matters.

The Support group will have local detailed instructions approved by the Deputy Director to the above outline. 

In all cases the Support Group should also:

Where SA Technical responsibility is held, Support staff will update SA records in accordance with instructions from the Investigator. This may include:

  • Updating SA charges in accordance with the settlement figures.
  • Informally discharging SA assessments made by SI and closing appeals.
  • Updating SA notes at the closure of SI enquiries. This is very important as SI does not have access to CQI and therefore SI enquiries are not reflected on the SA record.
  • Transfer SA and CT responsibility to the originating office on instruction from the Investigator.

Where COTAX responsibility is held the CT Co-ordinator may also need to check COTAX worklists, or carry out instructions from the Investigator, to ensure that the COTAX records are up to date before CT responsibility is passed back to the originating office.

The way in which the Support teams are organised, and duties allocated, will differ from office to office.