DMBM605410 | Pre-enforcement: preparing a case for enforcement: Enforcement and Insolvency criteria: responsibility

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The responsible office

Staff should apply the following criteria for both direct and indirect taxes when considering which path any particular case should take.

The new criteria can be found at:

• DMBM605440 for distraint criteria

• DMBM605450 for CCP criteria

• DMBM685210 for insolvency proceedings criteria.

The debt pursuit office is responsible for taking local enforcement proceedings for unpaid amounts. The following officers have personal responsibilities in the proceedings.

Higher debt manager’s responsibility

The higher debt manager has a personal responsibility in enforcement proceedings to:

• ensure quality referrals are being made by their staff and only appropriate cases are being referred to the correct enforcement path

• make sure that there is no unnecessary delay in starting proceedings; unless exceptional or unforeseen circumstances prevent it, proceedings must start on the nominated day

• ensure that efficient and effective action is taken at all stages

• supervise progress of the proceedings to a satisfactory and speedy conclusion

• carry out supervisory reviews, according to local management directives, providing written comment where required

• ensure their officers are monitoring for housekeeping to ensure the debts are in the correct enforcement path at the correct time

• undertake regular management assurance checks as required in their area.

Debt manager's responsibility

The debt manager should:

• oversee their teams enforcement referrals for quality and ensure appropriate referrals are being made

• regulate the issue of final warning letters to best effect

• ensure:

• that interest is properly considered

• where appropriate, enforcement signals are input to the computer record at the correct time

• there is no delay to the start of the proceedings

• maintain close liaison with the Employers Section or processing office, and other clerical sections of the office, especially during peak enforcement periods

• ensure appropriate housekeeping is done to make sure that the debts are following the correct enforcement path at the correct time

• undertake regular management assurance checks as required in their area.