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HMRC internal manual

Compliance Operational Guidance

Serious Defaulter Reporting System (SDRS)

Need to Know

Serious Defaulters Reporting System (SDRS) is enabled before the case is resolved and when:

Behaviour type ‘Deliberate’ and ‘Deliberate and Concealed’ is selected.

The penalty assessment letter is issued and acknowledged.

For VAT cases SDRS is enabled after the VAT 292 is completed.

 

Section 1

  1. Complete the following SDRS info before assigning to SDRS team:  
Caseflow Reference number

Case Worker’s Telephone Number

ETMP (SAFE) Reference number

FRB amount Claimed

Insolvent/Bankrupt yes or no radio button

If Yes, select Bankruptcy date from calendar

Input Description of Trade

SDRS Screen continued:

1.2  Select either Proceed Recording SDRS or To be completed by PDAC or Raised in Error radio buttons.

1.3 To proceed with SDRS action the notes field must be completed

Section 2 Resolve Case

Note: For SDRS authorisation cannot be bypassed.

 

2.1 From the Resolution Reason drop down list select from either

Resolved - Raised in Error

Resolved – Subject to Action by Another Team  

Resolved – No Further Action Required

2.2 Input the PID of your authorising officer

2.3 Input a relevant note to authorising officer

2.4 Select Request Authorisation button.

Note:

When the Manager has approved the penalty there is no further action required by the caseworker.  When the SDMU team have completed their action the case status will automatically change to Resolved-Completed.

Section 3 Managers Actions (Enhanced)

 

3.1 For a manager to authorise a decision select Authorise Resolution of a Case from the Action Drop down list.

3.2 To authorise Resolution of a Case select either Approve or Reject radio button.

3.3 If Reject is selected a check box will appear called Incomplete SDRS. Select this if SDRS specific information is incomplete.

3.4 Input Explanation of Rejection in the notes field.

Note: The caseworker can make the relevant amendments and then reassign again.

3.5 If Approve is selected the manager will select the relevant radio button under SDRS Decision choosing from:

Confirm Sending of SDRS

Confirm Sending of SDRS and suitable for publication

Note: If you Confirm Sending of SDRS and suitable for publication is selected you must select if PUB 4 is attached by selecting the check box.

3.4 Select the Approve/Reject button at the bottom of the screen. This will display the summary screen showing Authorisation has been completed.