DMBM615020 - Pre-enforcement: recovery documentation and checks: keeping notes of enforcement actions
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Although many of the processes connected with recovery are automated or can be recorded on the computer records, there are still some circumstances in which paper documentation needs to be prepared and manual checks carried out.
Noting actions on the computer record
You should record on the appropriate computer record all the actions you take, together with any useful information about a defaulter. This information will help you to decide the most effective course of recovery when enforcement is necessary, or if you need to contact the defaulter again. Examples of important information are
- telephone numbers (mobile, business and home)
- name of person to approach
- best day, or time of day, for call
- business address or (in company cases) Registered Office
- directions to the address.
Data Protection Act 1998
When entering information on any records, whether computer record or on paper, bear in mind that the Data Protection Act 1998 entitles taxpayers to apply for details of information about them held on any HMRC computer system.