SAM31052 - Compliance: enquiry work: discovery: recording cases on the CQI workbench (Action Guide)

This Action Guide tells you how to use CQI Workbench function CREATE ITSA DISCOVERY to set up a record on the CQI Workbench where you are making investigations under the discovery provisions. It also explains the updates you must make to the SA record when the ITSA Discovery record is set up and the case is settled.

Note: Function CREATE ITSA DISCOVERY should not be used to create records

  • For earlier years where, as a result of an enquiry (already recorded on the CQI Workbench) adjustments are applied to those earlier years. In these cases you should include adjustments and yield on the CQI record for the earliest ‘open’ enquiry
  • For cases where you are making a discovery assessment, accepting the figures available without further investigation

When you are creating or settling an ITSA Discovery record, follow steps 1 - 10 below. The guide is presented as follows

Setting up the ITSA Discovery record - Steps 1 - 4
Settling the case - Steps 5 - 10

For details of how to access any of the SA functions, select ‘Index of Functions’ on the left of the screen.

Setting up the ITSA Discovery record

1. Use CQI Workbench function CREATE ITSA DISCOVERY to create the ITSA Discovery record. This function is only available to users with the appropriate permissions on the CQI Workbench. The following points are of particular importance when using this function

  • All fields must be completed except for the following
  • NINO
  • The second line of the Taxpayer Name
  • TCN - mandatory for business cases (use TCN 6616 for all cases unless within CIS then use TCN 3001), or optional for non-business cases
  • Turnover - mandatory for business cases, greyed out for non-business cases

If you are unsure about the entries to make, system help is available

Note 1: Once the details of the ITSA Discovery record have been confirmed in this function, they will be sent overnight to be checked against the SA record. Until they have been checked, the record does not appear on the Open Enquiries List, and cannot be viewed or updated. This type of record will have an entry ‘Discovery’ in the Direct Entry field in CQI Workbench function ENQUIRY DETAILS

Note 2: The ‘take-up credit’ (where the Enquiry Start Date is in the current reporting year) will be given to the user, whose identity is entered in the Case Owner field, and the OU, when the record has been successfully checked against the SA system. If the case owner is a member of a team, credit will also be given to that team

2. Use SA function AMEND TAXPAYER SIGNALS to enter ‘Y’ in the No Repayment field. If the ITSA Discovery record is for a partnership, you should set the No Repayment signal on each partners’ record

3. Use SA function MAINTAIN RESPONSIBLE OFFICE to enter ‘N’ in the Automatic Move field. If the ITSA Discovery record is for a partnership, you should also set the Automatic Move signal on each partners’ record

4. Use SA function MAINTAIN SA NOTES to indicate the year(s) for which an ITSA Discovery record has been created, giving a brief reason. Note: The ‘Enquiry Case’ message will not be displayed in the common SA functions

Settling the case

When a contract has been agreed, after the end of the appeal period following the issue of discovery assessments, or when the appeals have been determined, the record on the CQI Workbench can be settled

5. Complete CQI Workbench function SETTLEMENT DETAILS. Where the Quality Score field is mandatory, enter an overall Quality Score for the enquiry

Note: CQI Workbench function QMS is not available where an ITSA Discovery record has been used

6. Enter the adjustments achieved in CQI Workbench function RISKS AND ADJUSTMENTS

7. Enter the settlement date in CQI Workbench function ENQUIRY DETAILS. Note: Where the record type is ‘Discovery’ the Closure Date field is not available

8. Use SA function AMEND TAXPAYER SIGNALS to change the entry in the No Repayment field to ‘N’ unless a reason exists for inhibiting automatic repayment

9. If the enquiry involved a challenge to the original status claimed, even if the challenge was not the main part of the enquiry and if that outcome is unchanged from that returned by the taxpayer use Function VIEW TAXPAYER DESIGNATORY DETAILS and the [Residency] button to enter ‘Y’ in the Residence box to indicate UK resident or ‘N’ to indicate non UK resident. The ‘Date Domicile Set’ field should record when the UK Domicile decision was made

10. Use SA function MAINTAIN RESPONSIBLE OFFICE to change the entry in the Automatic Move field to ‘Y’ unless a reason exists for inhibiting automatic moves