Quality Assurance: quality assurance reviews: Individuals and Small Business Compliance/Wealthy and Mid-sized Business Compliance (ISBC/WMBC) mandatory time-driven reviews: timing
Managers must carry out mandatory time-driven reviews (MTDR) on all open compliance checks at the stage appropriate to their tax regime, as indicated in the table below, and ensure they are completed no later than 4 weeks after the due date.*
|Customer Group||Specific Area||Timescale|
|(at this stage below from the date the case is opened)|
|Large Business (LB)|
|Tax Avoidance and Partial Exemption (TAPE)||4 months|
|All other LB teams||12 months|
|Small and Medium Enterprises (SME)||Direct tax||18 months|
|Indirect tax||6 months|
|Personal and Capital Gains Tax (P&CGT)||24 months|
|Affluent, Public Bodies & Employment Status & Intermediaries (APEC)||Employment Status & Intermediaries (ES&I)||18 months|
|Direct tax||18 months|
|Indirect tax||6 months|
|Illegal and Undeclared Working||National Minimum Wage||180 days**|
|Customs, International Trade and Excise (CITEX)||All CITEX teams||13 weeks|
|Central Compliance Operations||Compliance Centres||On a project basis|
|Centralised VAT Ops teams||Set per work area|
|Dispute Resolution and Anti Money Laundering Supervision||Complaints||12 weeks|
*In NMW, the Operational Advisory Team (OAT) carry out MTDRs no later than 20 working days after they receive an email from the Compliance Officer that the case is ready for review.
**The OAT review cases where a Notice of Underpayment has not yet been issued at 120 days from the date the case was accepted on Caseflow. They select 50% of cases submitted for review at this stage with any case not selected being reviewed at 180 days.
On opening a case on Caseflow review dates should be set by the caseworker and the manager. Due to the use of visit bookers for indirect tax cases the opening date is deemed to be the date from first contact with the customer COG14300. For all other tax regimes the opening date is first contact by the caseworker.
Specialist and Process Teams
For teams with other imposed/mandatory time limits for their activity the above time limits should be used to define appropriate ‘back stop’ time-driven reviews. These will include teams who are:
- undertaking pre-credibility checks in VAT
- considering proposals for Partial Exemption Special Methods (PESMs)
- undertaking CT processing work.
Managers must set the timing of these quality reviews to reflect the risks to quality appropriately.