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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Pre-enforcement: preparing a case for enforcement: Quality Gateway checks for direct taxes: recording the checks

Recording QG checks undertaken

To show that work-items have been through QG checks

  • make a note using IDMS function ‘Record Action’ in the normal way
  • summarise your findings and the recommended course of action
  • copy and paste this note onto IDMS ‘Notes/Assets’ tab (date must be entered manually).

Please note that the copy and paste function is only available before the note is saved to ‘Record Action’.

Set the appropriate next action in the normal way from the existing options on IDMS function ‘Record Action’;

  • include details of the QG checks made including those to validate the debt/return and either

    • confirm that the enforcement action can proceed or
    • explain what and why further action is required before the case can be considered for enforcement.

Examples of notes:

‘QG: Debt and return pursuit valid. T/p has ongoing CIS - rtns required. Previous evidence of assets for Distraint.’

‘QG: Consider whether cessation of SA is appropriate. T/p fully PAYE since 6/4/02 per PAYE Browser. Last return submitted y/e 5/4/02. No other qualifying reason for SA status - not HR, not Dir, no benefits in kind, no other income.’

Purpose of recording notes

Recording the above information is vital. It will enable caseworkers to identify cases that have/have not been through the QG checks.