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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: when should the Registration Report be drawn up

TTOG3725 | Case review and registration: Registration Report: when should the Registration Report be drawn up

From HM Revenue & Customs · Technical Teams Operational Guidance

Once the case is seen by the Investigator as being suitable for investigation the Registration Report should be drawn up and the case referred to the Team Leader. The Registration Report should not be delayed once the Investigator is clear that the case is suitable for registration.

Inexperienced Investigators should seek advice from the Team Leader if they are unclear about when it is appropriate to draw up the Registration Report.

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