DMBM676830 | Summary Proceedings (Sc): Supervisory reviews - form 105(SR)
From HM Revenue & Customs · Debt Management and Banking Manual
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Supervisory review by higher debt manager
Six weeks from the date of arrestment/attachment, for each case remaining uncleared, you should
prepare a form C105(SR)
attach the form to the case papers and
pass these to the higher debt manager.
This is to be known as the First Review. Then every month from the First Review date for each case that still remains uncleared you should pass the papers with the form C105(SR) to the higher debt manager.
The form 105(SR) must be filed prominently with the case papers at all times.
Action by higher debt manager
The higher debt manager should
examine each case critically
ensure that prompt and effective action is being taken at all stages
provide written comments or instructions as necessary
complete form C105(SR).