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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Ordinary Cause: Supervisory reviews

For cases where an arrestment or attachment has been executed the higher debt managerhas 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 eachcase remaining uncleared 6 weeks after the date of arrestment or attachment and everymonth thereafter until the case is cleared.

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