If, in the course of your examination/enquiry, you discover any
information that you consider would be useful for an officer
outside the NTC team (whether within HMRC or external), you should
refer it to the CCRO, who will direct it as appropriate. This
applies even if the colleague who you think will have an interest
works in the same building, or even in the same room.
The reason for this is that the CCRO is responsible for
identifying cases for compliance action, for TC, SA, CTSA and EC,
and has links with NMW. It will therefore be in the best position
to understand and evaluate all the likely areas of risk.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
