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HMRC internal manual

Debt Management and Banking Manual

Summary warrant; Supervisory reviews - form 105(SR)

Clerical action

Six weeks from the date of arrestment/attachment, for each case remaining uncleared,you should

  • prepare a form C105(SR)
  • attach the form to the case papers and
  • pass these to the higher debt manager.

This is known as the First Review. Then for each case that still remains unclearedevery month from the first review date you should pass the papers with the form C105(SR)to the higher debt manager.

The form C105(SR) must be filed prominently with the case papers at all times.

Action by the higher debt manager

The higher debt manager should

  • examine each case critically
  • ensure that prompt and effective action is being taken at all stages
  • provide written comments or instructions as necessary
  • complete form C105(SR).