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HMRC internal manual

Technical Teams Operational Guidance

HM Revenue & Customs
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Case closure: procedural matters: control of files: return of files

A database should be maintained of all files received and leaving SI. The Investigators should pass the files to the Support staff to log out before they are sent back to the originating office.

The return of files to the originating office after settlement is part of Post Settlement Work described at TTOG6400 and onwards. Guidance for transferring files is given in the Information Security Handbook see TTOG6565 for specific instructions for SI.

Post-settlement work should be done quickly, normally within one month of settlement. Investigators should check the file tracking database as part of this work to make sure that all files that have been held are properly returned.