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HMRC internal manual

Compliance Handbook

The managing serious defaulters (MSD) programme: receiving a mandatory MSD case for a compliance check

You may be required to carry out a further compliance check in support of the Managing Serious Defaulters (MSD) programme. For example, where the person is not responding as we anticipated and they are not showing the level of intent to improve.

In these circumstances RIS will build a full Standard Intelligence Package (SIP). This will reach you as a mandatory priority 1 case from your Workflow Manager who will instruct you about the deadlines or timescales for undertaking the compliance check.

The activity required could vary from addressing a single issue to a full in-depth cross tax review. The Serious Defaulters Management Unit (SDMU) will identify all the areas it wants addressed and any priorities.