SCIG01730 - Introduction and organisation: Recording information: File guidelines
Here are some guidelines for what you should include in an SI (F&A) investigation file:-
- The external correspondence file should contain copies of all outgoing and the originals of all incoming correspondence, including:
- clear evidence of to whom copy letters have been sent
- exactly what information has been faxed to whom and exactly when.
- Notes of telephone calls with taxpayers and, where appropriate, their advisers. These should be placed in the external correspondence file.
- Notes of all telephone conversations or meetings with colleagues in local offices, technical experts, Solicitor’s Office, etc. These should be put in the internal correspondence file (see SCIG30015 - Appendix 4).
- Where letters etc include attachments, which are filed separately; this should be clearly referenced on both sets of papers.
- Notes of any meeting held either with a taxpayer and/or the adviser. They should record the substance of what was said and what was agreed. The notes must be circulated and agreed.
- Notes of meetings must meet the highest standards, for further guidance see SCIG01800.
- Hard copies of all emails sent in relation to the case. Copies of all emails should also be retained in the electronic case folder for that case.