TTOG3250 - Case review and registration: review case entry, control and closure procedures: submission to Team Leader to close a review case

A written submission must be made to the Team Leader where closure of a Review case is recommended. When the Investigator is recommending that a Review case be closed it will be unusual that anything as detailed as the Registration Report (see TTOG10015 Appendix 3) which must be used when recommending registration, will be required.

The Investigator should, as in all situations where a submission needs to be made, first discuss the matter informally with the Team Leader who can advise what needs to be in the closure submission.

The submission will briefly set out the reasons why registration is inappropriate. It may be helpful for the Team Leader if the Investigator includes with the submission any memo they intend issuing when returning files to another business unit in HMRC. The memo will explain why the case is not to be registered for investigation and give advice on its future development. The Team Leader can simply note the file copy as “agreed” to authorise closure of the Review.

It is the Team Leader’s responsibility to ensure that the reasons for case closure are set out on the Review papers with sufficient clarity.

In all cases where an Investigator is recommending that a Review be closed, the Investigator should complete a risk assessment and make the appropriate entries on caseflow. If the risk score is high the Team Leader will want to know why the case is not seen as correct for registration.

In those cases where the Review is registered to the Team Leader personally, and significant review work has been completed by them, a report seeking the authority of the Assistant Director (Fraud and Avoidance) to close the registration is needed before the case can be closed.

In these circumstances the Assistant Director fulfils the function exercised by the Team Leader