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HMRC internal manual

Debt Management and Banking Manual

Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: initial review of cases: responsibility for working the case

After completing the initial research the file should then be passed to the caseworker.

The caseworker should be at least an officer grade and is responsible for:

  • evaluating the employer’s explanation
  • obtaining any further information
  • corresponding with the employer.

There is more on the officer’s role at DMBM522980.

The higher debt manager (or above) should:

  • supervise the work of the caseworker
  • request further information or clarity on any open point
  • make the final decision on each case.

Direction or refusal notices are always issued by a higher officer grade (or above) authorised in that role; see DMBM523040.