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HMRC internal manual

Debt Management and Banking Manual

Summary Proceedings (Sc): Supervisory reviews

For cases where an arrestment or attachment has been executed the higher debt manager has personal responsibility to oversee and direct the subsequent actions taken.

To this end the higher debt manager is required to undertake a supervisory review for each case

  • remaining uncleared 6 weeks after the date of arrestment or attachment and
  • every month thereafter until the case is cleared.

The review allows the higher debt manager to comment or give guidance as necessary. This is done on a form 105(SR) and such reviews can be subject to Debt Management Edinburgh Group Office inspection.