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HMRC internal manual

Debt Management and Banking Manual

HM Revenue & Customs
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Summary Warrant: Responsibility for summary warrant action

Responsibilities of the higher debt managerOverall responsibility for the proper conduct of this work rests with the higher debt manager who

  • supervises progress of the proceedings ensuring that both a satisfactory and speedy conclusion to the case is received as soon as possible
  • ensures that debt managers engaged on summary warrant actions are

    • fully aware of the responsible nature of the work and are competent in their duties
    • aware that they should immediately report any case of doubt or difficulty to the higher debt manager.

Responsibilities of the debt managerImmediate responsibility for the detailed conduct of this work rests with the debt manager who should

  • supervise any work dealt with by assistant debt management officers and debt management administrative assistants
  • deal with the subsequent conduct of cases as far as is practicable, subject to oversight by the higher debt manager.

Role of debt management officer and debt management assistantOfficers of grades below debt manager may deal with any clerical work required in the preparation and follow up of summary warrant action.