DMBM511570 | Customer contact: Outdoor calls: Ending your call
From HM Revenue & Customs · Debt Management and Banking Manual
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At the end of your call you should, as appropriate, have obtained payment, returns and/or information. If these have not been accomplished your customer should also know
that a specific action is required of them either immediately or by a definite date and,
is fully aware of the consequences of not taking that action and what is expected of them.
When you are fully satisfied that your customer understands what has been discussed you should educate them so that, in future, it is unnecessary to contact them. For example, all customers should be encouraged to make prompt payment.