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When you submit a case to a technical specialist for advice, you as enquiry caseworker/decision maker remain responsible for:

• opening enquiries, making assessments and making determinations on time (see TSEM2115-2120)
• handling appeals
• keeping the taxpayer and agent informed of progress
• issuing closure notices/assessments/offer of a review at the appropriate time - see TSEM2020 about potential litigation.

»Ê¹ÚÌåÓýapp above tasks are not the responsibility of the technical specialist. »Ê¹ÚÌåÓýapp technical specialist is responsible for providing advice on the particular technical issue, if necessary by consulting Solicitor’s Office.

You are also responsible for advising the technical specialist about:

• developments on the taxpayer side
• Self Assessment deadlines
• any changes in potential tax at stake
• the outcome - see TSEM2030.