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HMRC internal manual

Technical Teams Operational Guidance

Case closure: procedural matters: control of files: no existing SI case

When files are sent in by way of submission there is often no existing SI case to which they can be linked.

The Investigator must decide whether to commence a review and should set up the case on caseflow immediately. Under no circumstances should a file be held in SI that is not allocated to a case reference

These files should be passed as soon as possible to the Support Group to maintain a log of external files held.

A memo should be sent to the Local Compliance Office advising them of:

  • the SI case reference
  • the name of the Investigator
  • and give some indication of the date for completion of the Review.

Some Reviews will be found to be appropriate to other SI offices or may be returned with advice to the Local Compliance Office Teams. TTOG3235 has more information on transfer of Review cases.