DMBM522900 - Debt and return pursuit: PAYE: Regulation 72 (5) Income Tax (Pay As You Earn) Regulations 2003: initial review of cases: responsibility for working the case

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After completing the initial research the file should then be passed to the caseworker.

The caseworker should be at least an officer grade and is responsible for:

• evaluating the employer’s explanation
• obtaining any further information
• corresponding with the employer.

There is more on the officer’s role at DMBM522980.

The higher debt manager (or above) should:

• supervise the work of the caseworker
• request further information or clarity on any open point
• make the final decision on each case.

Direction or refusal notices are always issued by a higher officer grade (or above) authorised in that role; see DMBM523040.