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HMRC internal manual

Technical Teams Operational Guidance

Case closure: procedural matters: control of files: files arriving at SI

Files can come to SI:

  • in response to a request from us on a working case
  • as a submission from Local Compliance
  • after collection by an Investigator on a visit to another office, or
  • indirectly, via another Specialist Unit.

Particular care needs to be taken when files are picked up by the Investigator personally as they may bypass the Support Group. The Investigator responsible must make sure that a case reference is created and that the Local Compliance office files are logged in by the Support staff.