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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: the Enquiry Plan

TTOG3740 | Case review and registration: Registration Report: the Enquiry Plan

From HM Revenue & Customs · Technical Teams Operational Guidance

An Enquiry Plan must be drawn up at the start of an investigation under Codes 8 and 9. This should set out what it is hoped to be achieved in the investigation and how it is proposed to reach the end result.

A good Registration Report will provide the basis for an Enquiry Plan and should be used for this purpose. Detailed guidance on the use of Enquiry Plans is given at EM1811 and EM2906. The Enquiry Plan must be updated regularly and reviewed by the Investigator and where appropriate the Team Leader. Progress must be measured against the Plan and reasons for any departures from, and amendments to, it explained.

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