IHTM29052 - Enquiry plans: the structure

The enquiry plan has different fields and what should go in each is set out in the following sections.

Each investigator will develop their own style for completing the enquiry plan. This does not matter so long as the plan covers the information and strategy that each section requires. The computerised enquiry plan has been devised to be as flexible as possible. The alternatives are:

• Include all areas for investigation together in one combined field so that you would have one overall “strategy”, one overall “worthwhile”, and one overall “outcome”.
• Separate the Areas for Investigation (for example into Business Relief, Agricultural Relief, Individual Assets, Individual Liabilities etc) and then complete separate Strategy, Worthwhile and Outcome sections for each area for investigation.
• Use a single document typed, or copied and pasted from Word, into the strategy section. If you complete the plan in this way please make sure it is inclusive of all guidance under the headings below.

Which layout you choose is entirely up to you. Experience suggests that in the more complex cases the second alternative will be more useful. It will be easier to develop and record your strategy for different areas for investigation as the enquiry progresses.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

Once an entry has been made and saved it is not possible to make deletions. However it is important to update your plan so that it sets out the current progress of your enquiry. Every time an entry is made the investigators PID and the date will be recorded.