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HMRC internal manual

Technical Teams Operational Guidance

Case closure: investigation cases: project cases

A Project (TTOG2230) denotes a particular area of investigation. If the project is successful there will be a number of linked Code 8 and Code 9 registrations. Any settlements will be counted on individual registrations under caseflow but the project papers will provide a composite record.

The project should be closed when it is apparent that either there will be no linked registrations or all such have been closed.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)