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HMRC internal manual

Debt Management and Banking Manual

Corporation tax: Grade of officer responsible for recovery

Arrears are to be worked according to the total collectable liability of the case. The officer normally responsible for the working and supervision of a case is shown in the following table.

Total liability Case worker Reviewer
Up to £5,000 Debt management officer for phone applications for payment, cases classified by the reviewing officer as involving more complex issues and time to pay. Debt manager
£5,001 to £9,999 Debt management officer Debt manager
£10,000 to £19,999 Debt manager Higher debt manager
£20,000 and more Higher debt manager Senior debt manager

Where the responsibility for working a case is debt management level or above, routine actions may be delegated provided that they are closely supervised to ensure there is no delay in collection and the case remains under the control of the delegating officer. Where the total liability is under £5,000 the reviewing officer is to arrange for IDMS to assign the cases to officers with suitable experience and training.