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HMRC internal manual

Economic Crime Supervision Handbook

ECSH33026 - Notebooks

If you are making handwritten notes, you must use an official notebook issued by your Senior Officer. 

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

Notebooks are used by caseworkers to record everything that happens during the compliance intervention conducted face to face (F2F) or by desk-based intervention (DBI). They can also be used to record results of open-source checks. You must not keep information on businesses in any other notebook and can only have one notebook at a time. 

When using notebooks in the course of your compliance interventions you must follow the rigorous procedures around their use because you may need to access the original notes taken at the time of the compliance intervention, and be able to understand them some time after they were made, for example if they are needed for legal proceedings 

Do not write out the questions you want to ask in your notebook beforehand and leave a space for the response. This does not allow for a free-flowing interview and »å´Ç±ð²õ²Ô’t record the flow of the interview if additional or follow-up questions are asked. 

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

The completion and management assurance of notebooks must be of a high standard. 

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

If you are using a tablet or laptop to make notes during a compliance intervention, follow the guidance at ECSH33027.