TTOG3940 - Case review and registration: arrangements for taking SA responsibility: case registration and Self Assessment

At the Review stage once it seems probable that a case will become an SI registration, we must check the SA position for each potential participant, including:

  • what SA returns have been received
  • what returns have been subject to an enquiry
  • what returns are within the enquiry window and when the window will close.

»Ê¹ÚÌåÓýappse checks can be done by Support Staff.

We will also have to consider whether we need to give notice of an enquiry into a return.

»Ê¹ÚÌåÓýapp Registration Report should in all cases set out for each participant the SA position.

If it is proposed that SI should not take on ‘Responsible Office� status the reasons should be explained in the Report and the proposed arrangements for co-ordinating activity set out.

In CDF cases our focus will usually be on years and periods earlier than the current SA year. In some Code 8 cases this will also be the case, but in others our concern will be largely the current SA year itself.