SolvedCOM110190 | Pursuit: automatic and clerical pursuit: debt management office pursuit - case review
From HM Revenue & Customs · COTAX Manual
A regular review must be made using IDMS of cases that have been working at the Debt Management Office for three months or more.
Please note that: the COTAX system does not produce a work list of outstanding cases for review.
At the Annual Balance date, a full review of all cases must be made. This is referred to as the annual review.
Additionally, there are monthly reviews when different profiles of cases working locally are to be reviewed as in the following table.
| When to review | Case value |
|---|---|
| January | £20,000 or more |
| February | £20,000 or more |
| March | £5,000 or more |
| April | Up to £5,000 and £20,000 or more |
| May | £20,000 or more |
| June | £5,000 or more |
| July | £20,000 or more |
| August | £20,000 or more |
| September | £5,000 or more |
| October | None |
| November | £20,000 or more |
| December | £5,000 or more |
Please note that: the extent to which you should review items up to £5,000 in April should be agreed in consultation with the Debt Management Group Office.
The review is carried out by a reviewing officer as in the following table.
| Case value | Reviewing Officer |
|---|---|
| £20,000 or more | Senior Officer |
| £10,000 to £19,999.99 | Higher Officer |
| £5,000 to £9,999.99 | Officer |
| Up to £4,999.99 | Officer |
The purpose of the monthly review is to ensure that:
all cases are being effectively pursued
the correct collection process is under way
The purpose of the annual review is to ensure that:
any notes showing the whereabouts of the papers are correct
all relevant cases are being effectively pursued
Please note that: the checks at the Annual Balance date serve an important purpose as a security safeguard.
For a list of functions to use in particular situations, see COM110191.