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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
, see all updates

Enforcement action: CCP: general: supervisory reviews

Higher debt manager responsibility

The higher debt manager has personal responsibility to oversee and direct the conduct of cases entered in the county court.

Supervisory reviews


The first review date is six months from the date of entering claim with subsequent reviews every 12 months after the first review.

Action by claimant

When the review is due, the claimant should

  • prepare a form 105(SR) for each case
  • attach the form to the case papers
  • pass them to the higher debt manager.

Action by higher debt manager

The higher debt manager should

  • examine each case critically
  • ensure that prompt and effective action is taken at all stages
  • provide written comments or instructions
  • complete form 105(SR)
  • take appropriate follow-up action.