TTOG3735 - Case review and registration: Registration Report: contents of Registration Report

TTOG10015 (This content has been withheld because of exemptions in the Freedom of Information Act 2000) sets out with explanatory comments a format for the Registration Report.

The broad areas must be considered in all cases, though the order and emphasis should be varied to the needs of the case. Additionally some specific matters must be included in the report:

  • Confirmation that SI databases have been searched - if any hits have been found comment on the implications for the proposed registration.
  • Confirmation that Centaur has been searched - if a live interest in any other Business Unit has been identified comment on any implications for the current registration.
  • In any case where fraud is thought likely to have occurred the matter should have been considered by Criminal Investigation. In many instances this will have been done as part of the Evasion Referral process before the case reaches SI. If not, an ERT referral should be made by the Investigator in order that Criminal Investigation can be informed via the proper channels (information about the Evasion Referral Process can be found through the A-Z on the HMRC intranet site). It is not for civil investigators to make decisions on behalf of Criminal Investigation.
  • Confirmation in any case where there are significant means problem or insolvency aspects that Insolvency & Securities has been consulted.
  • In cases where there are accounting risks or the need to review records and working papers, summarise the results of the FPU accountant’s initial review, or explain why there has been no review.
  • (This content has been withheld because of exemptions in the Freedom of Information Act 2000)
  • Where the case is concerned to any significant extent with technical issues set these out along with any counter arguments.
  • The potential for team-working.
  • The value added by SI working the case.

The Investigator should always be ready to vary the format of the report to reflect the demands of the case.