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HMRC internal manual

Technical Teams Operational Guidance

Case closure: post settlement work: advice to Debt Management and Banking (DMB)

SI is not responsible for following up outstanding payments in respect of settled cases and does not normally maintain an active interest in cases after the charge is raised on the SAFE system, or giving assessment advice to the case owner. Enforcement of the contract is usually a matter for the DMB. SI will however provide assistance and advice in relation to settled cases. SI must therefore respond quickly when DMB ask for information or help.

In a limited number of cases (usually those with an Insolvency aspect) SI remains actively involved. Investigators should proceed after advice from their Team Leader and should not act on their own initiative. The debt management process might otherwise be prejudiced.