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Contents

Official guidance
Technical Teams Operational Guidance

TTOG3350 · Case review and registration: developing the review

  • TTOG3355 · Accountancy advice on review cases
  • TTOG3360 · Third party work during the review - general
  • TTOG3365 · Is third party work at the review stage required
  • TTOG3370 · Importance of identifying potential criminal investigation cases at the review stage
  • TTOG3375 · Importance of identifying the wider implications of some potential investigations
  • TTOG3380 · Advice from technical experts
  • TTOG3385 · Analysis by the investigator and SI support staff
  • TTOG3390 · Fragmentation
  • TTOG3395 · Consideration of self assessment in the review process
  1. Case review and registration: developing the review: contents
  2. Case review and registration: developing the review: consideration of self assessment in the review process

TTOG3395 | Case review and registration: developing the review: consideration of self assessment in the review process

From HM Revenue & Customs · Technical Teams Operational Guidance

It is essential that Investigators consider very carefully the consequences of SA legislation. Co-ordination of enquiries is crucial. Reference to TTOG3900 and the Enquiry Manual will be necessary. In non-discovery cases the enquiry ‘window’ may be crucial in determining whether or not registration is possible.

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