TTOG2220 - Case identification: type of cases: review cases

Review cases are dealt with in detail in TTOG3000. The essentials are:

• All cases where an Investigator is considering whether or not to initiate an investigation must be set up on Caseflow
• The object of a Review is to arrive at a decision on whether or not to open an SI investigation
• No challenge should be made of the taxpayer, by SI, while the case is designated a Review

Investigators should:

• review all relevant material
• consult relevant technical experts where necessary
• carry out further research they think is necessary before concluding the review

A Review can conclude in only two ways. Its profile can change and become a registered investigation case (Code 8 or 9) or it can be closed as unsuitable for registration by the SI Technical Team

If the review falls outside the SI Technical Teams selection criteria but involves evasion, the Investigator will need to follow the Evasion Referral procedures (these can be found through the A-Z on the HMRC intranet). Similarly consideration should be given to referring cases to other parts of SI or the wider HMRC if they are not suitable for registration in SI (F&A) but appear to involve tax at risk.

A record is kept of all closed review cases. This can be accessed in outline on the screen and the full underlying papers in hard copy. This is a vital source of information that must always be reviewed and checked to ensure that current registrations are worked to the highest standards, and to avoid unnecessary resources devoted to areas that have already been examined.

It is the Team Leader’s responsibility to monitor progress and authorise the conclusion of all Reviews. It is the Investigator’s responsibility to complete the closure screens and return any files obtained from other HMRC Directorates.