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HMRC internal manual

Technical Teams Operational Guidance

From
HM Revenue & Customs
Updated
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Case closure: post settlement work: nature

The reason that post settlement work is done once a case has been settled on is to ensure that:

  • SI records are complete
  • Working papers are put away properly
  • Any spin-off investigation is initiated
  • Any records belonging to the taxpayer are returned, and the taxpayer (or adviser) is told clearly what needs to be done for the future, and any peripheral issues are resolved.

Files belonging to other offices should be returned and each office given an explanation of exactly what action they need to undertake following conclusion of the SI enquiry. Post settlement work is the responsibility of the Investigator, although in some offices the Support Group (with the Investigator overseeing) carries out this work.

It should be done promptly and normally within one month of case closure. Files belonging to other Directorates must not be retained unnecessarily. Liaison with them will be harmed if post settlement work is done poorly. The Team Leader has a responsibility to ensure that this work is not neglected.