Pre-enforcement: preparing a case for enforcement: Quality Gateway checks for direct taxes: what checks to make
Level of Checks
The QG checks form part of the clerical review. The number and detail of the checks carried out will depend on whether the customer has any previous history of outstanding debts/returns that have been referred to DMB and their level of compliance in submitting payments and returns on time.
The process maps shown below are intended to direct you to the areas of information to check for the main direct tax HOD always starting with the address check. The process maps are not exhaustive. They contain the recommended checks to be considered in key areas. The depth of your investigation will depend on the individual circumstances of the case you are reviewing.
- address checks, see DMPM4300 (Word 43KB)
- a PAYE limited company clerical review, see DMBM605140
- a PAYE non-limited company clerical review, see DMPM4305 (Word 37KB)
- a Corporation Tax clerical review, see DMPM4310
- SA validity of debt/return checks, see DMPM4315 (Word 48KB).
After completion, you should determine the appropriate recovery action.
For the enforcement/insolvency/customer focus selection process, see DMPM4320 (Word 40KB).