TTOG3245 | Case review and registration: review case entry, control and closure procedures: review case closure (general)

A Review case should be closed once the current review process is over. A Review should not be kept live in the hope that new information may turn up to make the case more likely to be registered.

Potential cases should be reviewed promptly and the Suspected Fraud Identification Process (SFIP) completed without delay.

Where files from other HMRC business units are held these should be returned. Where a review case is referred elsewhere as part of the SFIP, Investigators should consider sharing information held or giving advice to colleagues in other parts of HMRC. Colleagues should be asked to refer the case back if further information comes to light which may require the case to be given fresh consideration.

The Review should then be closed. If the case is re-submitted to SI existing databases can access the reference number used in the previous Review but the case will get a new Review reference within caseflow.