TTOG3915 - Case review and registration: arrangements for taking SA responsibility: the computer record

Under ITSA and CTSA there is the capacity to flag any SI interest on the computer. It is our responsibility to ensure that the record is noted.

When SI takes compliance responsibility for an ITSA/CTSA case we assume full responsibility for the case on the computer. We will address all the risks and we will be responsible for all aspects of the enquiry, although some functions remain with Local Compliance.

It is our responsibility to notify the network office responsible for the taxpayer that we are taking over responsibility. They must ensure that both the file and the SA computer record are noted that no compliance activity is undertaken without approval from SI. They should also be advised to set the ‘No Repayment’ signal on the ITSA/CTSA record.

In scheme cases responsibility lies with either LC or HNWU for updating SA (both SA Notes and the Free Format Notes) and COTAX if applicable. In singleton CoP8 or CoP9 the SI Enquiry Owner is responsible for updating the system (both SA Notes and the Free Format Notes).

The record should be provided with an identifier - the identifier should show Directorate/Region/Location/PID.

Further guidance on interaction of repayments and SA enquiries can be found atEM1609.