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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Pre-enforcement: transferring work items to and from Field Force: action taken by Field Force after call made

General

Depending on the outcome of the call FF will either retain the WI(s) or return them to the owning OU. The following tells you what happens to the WI(s) in particular scenarios.

After the call has been made FF will return the legal documents to the issuing office.

After a personal call is made

Once the personal call is made FF will

  • make a note on IDMS of the call report and either

    • list it for a further call (personal or distraint)
    • monitor the WI(s) if a TTP has been agreed for less than 3 months
    • transfer the WI(s) back to the owning office onto the pre enforcement worklist for the HoD with the appropriate next action.

You should work these cases following current work priorities.

Direct tax cases if the distraint call is no longer appropriate or fails

If the distraint action is no longer appropriate, for example because an arrangement has been agreed over three months FF will

  • note IDMS the reason for returning the WI(s)
  • transfer the WI(s) back to the owning office onto the pre enforcement worklist for the HoD with the appropriate next action.

If the distraint action has failed, for example there are no goods to levy distraint; FF will review the whole case to decide if it is appropriate for county court proceedings (CCP) or referral to Enforcement & Insolvency Services (EIS) by using the guidance at DMBM605100.

If the case is

  • not suitable for CCP or EIS they will

    • transfer the WI(s) back to you in the DTO.
  • suitable for CCP they will

    • set the CCP warning letter to be issued at the appropriate time.
    • review the case, move the WI(s) to C/W CCP and issue the claim.
  • suitable for EIS they will

On receipt of these WI(s) which are not suitable for CCP or EIS you should

  • review the case and take the appropriate next action.