SVM102070 - Files and Forms: »Ê¹ÚÌåÓýapp SAV Case Plan

Case plans are required on all cases, even when no negotiations are necessary. »Ê¹ÚÌåÓýapp case plan should record:

  • Matters agreed
  • Matters outstanding
  • Specific problems to be resolved and proposals for overcoming them
  • Tax / CG losses at stake

If this is to be of value it must be

  • Concise
  • Comprehensive
  • Up to date

Although there is no set format required, the words ‘Case Plan� in bold are to head the document, which is expected to be in the form of narrative or bullet points.

»Ê¹ÚÌåÓýapp reviewer should update the original case plan, making notes of the issues considered, the conclusions reached and the action to be taken. If information is awaited, a decision should be taken as to what forcing action is needed. If negotiations are under way, a record should be made as to how it is hoped they will be concluded.

Additional Guidance: SVM150000