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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
, see all updates

Ordinary Cause: Responsibility for OC proceedings

Responsibilities of higher debt manager

Overall responsibility for the proper conduct of this work rests with the higher debtmanager who

  • may choose to take proceedings in his/her own name where thought desirable at any stage in a case
  • makes sure that there is no unnecessary delay in taking the proceedings and that prompt and effective action is taken at all stages
  • checks and signs submissions to Debt Management Edinburgh Group Office and others
  • ensures that where necessary any defended case is referred to HMRC Solicitors Office immediately
  • oversees that only a debt manager or above works a defended case up until extract decree has been obtained
  • supervises progress of the proceedings to ensure a satisfactory and speedy conclusion.

Responsibilities of debt manager

Immediate responsibility for the detailed conduct of this work rests with the debtmanager who should

  • supervise any work dealt with by debt management officers and debt management assistants
  • take proceedings in his/her own name as an “Officer of Revenue and Customs”
  • select the most effective and desirable method by which decree can be enforced.
  • appear in or attend a court, except where the higher debt manager has taken over a case.

If a Notice of Intention to Defend (NID) or defence is lodged the debt manager mustwork the case up until Extract Decree has been obtained.

Role of debt management officers and debt management assistants

Officers of grades below debt manager may deal with any clerical work required in thepreparation and follow up of ordinary cause actions.