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Official guidance
Technical Teams Operational Guidance

TTOG3700 · Case review and registration: Registration Report: procedure

  • TTOG3715 · Case review and registration: Registration Report: team leader to authorise the registration of cases
  • TTOG3720 · Case review and registration: Registration Report: importance of the Registration Report
  • TTOG3725 · Case review and registration: Registration Report: when should the Registration Report be drawn up
  • TTOG3730 · Case review and registration: Registration Report: Registration Report format
  • TTOG3735 · Case review and registration: Registration Report: contents of Registration Report
  • TTOG3740 · Case review and registration: Registration Report: the Enquiry Plan
  • TTOG3750 · Case review and registration: Team Leader’s consideration of the Registration Report
  1. Case review and registration: Registration Report: procedure: contents
  2. Case review and registration: Registration Report: team leader to authorise the registration of cases

TTOG3715 | Case review and registration: Registration Report: team leader to authorise the registration of cases

From HM Revenue & Customs · Technical Teams Operational Guidance

The Team Leader must authorise the registration of all Investigation cases, see also TTOG3760.

All cases that are put through to the Team Leader to register as Investigation cases must be Review cases at the time they are referred.

It will be exceptional for a Team Leader to wish to register an Investigation case personally. The Regional Head’s authority must be obtained where this is so. The Regional Head will act as the Team Leader would in considering an Investigator’s registration submission and will consider whether the case should be registered personally to the Team Leader.

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