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HMRC internal manual

Trusts, Settlements and Estates Manual

Enquiry work: general - responsibilities of the caseworker

When you submit a case to a technical specialist for advice, you as enquiry caseworker/decision maker remain responsible for:

  • opening enquiries, making assessments and making determinations on time (see TSEM2115-2120)
  • handling appeals
  • keeping the taxpayer and agent informed of progress
  • issuing closure notices/assessments/offer of a review at the appropriate time - see TSEM2020 about potential litigation.

The above tasks are not the responsibility of the technical specialist. The technical specialist is responsible for providing advice on the particular technical issue, if necessary by consulting Solicitor’s Office.

You are also responsible for advising the technical specialist about:

  • developments on the taxpayer side
  • Self Assessment deadlines
  • any changes in potential tax at stake
  • the outcome - see TSEM2030.