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HMRC internal manual

Debt Management and Banking Manual

Summary Proceedings (Sc): Supervisory reviews - form 105(SR)

Supervisory review by higher debt manager

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 to be known as the First Review. Then every month from the First Review date for each case that still remains uncleared you should pass the papers with the form C105(SR) to the higher debt manager.

The form 105(SR) must be filed prominently with the case papers at all times.

Action by 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).