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Where enquiry papers for any case which is under enquiry go missing, you should ensure that a thorough search is made for them in accordance with AD2l70, (or, if the enquiry is working from a repayment claim folder RE3059).

If the search fails, you should make a report to contact link in duplicate (through your Deputy Director (Compliance) at Regional Office (who will detach the second copy). »Ê¹ÚÌåÓýapp report must be countersigned by your Area Director (Compliance) and should include the following information.

• »Ê¹ÚÌåÓýapp name and address of the taxpayer, the business or occupation, and the name and address of any accountant or agent who may be acting.
• Confirmation that the searches set out in AD2170 (or RE3059) have been carried out without success.
• »Ê¹ÚÌåÓýapp type of case (for example, CT full or aspect, etc), the date it was opened and the stage reached.
• »Ê¹ÚÌåÓýapp date when the loss of the papers was discovered and when, by whom and in what circumstances they were last seen.
• »Ê¹ÚÌåÓýapp name and grade of the officer conducting the enquiry.
• Any details which can be recalled of the amounts of the under-assessments etc likely to be involved.
• »Ê¹ÚÌåÓýapp steps taken (or proposed) to reconstitute the file or papers.

A report is required when the enquiry folder or the whole file is missing.

Where original returns, accounts or other documents essential for proof in actual proceedings of a liability (including penalties) have been lost or destroyed, you should make a report to contact link. This should be done before HMRC’s claim is limited to the duty for which assessments are competent or any other settlement is discussed. »Ê¹ÚÌåÓýapp report should give particulars of the documents destroyed, together with whatever information required by EM/App 2 is available.