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HMRC internal manual

COTAX Manual

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HM Revenue & Customs
Updated
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Pursuit: automatic and clerical pursuit: debt management office pursuit - case review

A regular review must be made using IDMS of cases that have been working at the Debt Management Office for three months or more.

Note: The COTAX system does not produce a work list of outstanding cases for review.

At the Annual Balance date a full review of all cases must be made. This is referred to as the annual review.

Additionally there are monthly reviews when different profiles of cases working locally are to be reviewed as in the following table.

When to review Case value
   
January £20,000 or more
February £20,000 or more
March £5,000 or more
April Up to £5,000 and £20,000 or more
May £20,000 or more
June £5,000 or more
July £20,000 or more
August £20,000 or more
September £5,000 or more
October None
November £20,000 or more
December £5,000 or more

Note: The extent to which you should review items up to £5,000 in April should be agreed in consultation with the Debt Management Group Office.

The review is carried out by a reviewing officer as in the following table.

Case value Reviewing Officer
   
£20,000 or more Senior Officer
£10,000 to £19,999.99 Higher Officer
£5,000 to £9,999.99 Officer
Up to £4,999.99 Officer

The purpose of the monthly review is to ensure that

  • All cases are being effectively pursued

And

  • The correct collection process is under way

The purpose of the annual review is to ensure that

  • Any notes showing the whereabouts of the papers are correct

And

  • All relevant cases are being effectively pursued

Note: The checks at the Annual Balance date serve an important purpose as a security safeguard.

Following the annual review a certificate of cases working locally (Word 30KB) is sent by the Manager with a covering memo to the Debt Management Group Office no later than the last Friday in February.

A management question relating to completion of the certificate appears in the Diary book 31 for February each year.

For a list of functions to use in particular situations, see COM110191.