DMBM552150 - Corporation tax: Case review

Some content of this manual is being considered for archiving. If there is content you use regularly, please email hmrcmanualsteam@hmrc.gov.uk to let us know as soon as possible.

A regular review must be made using IDMS of cases that have been working at the debt management technical office for three months or more.

The COTAX system does not produce a work list of outstanding cases for review.

Annual review

At the Annual Balance date a full review of all cases must be made. This is referred to as the annual review.

The purpose of the annual review is to ensure that

  • any notes showing the whereabouts of the papers are correct and
  • all relevant cases are being effectively pursued.

The checks at the Annual Balance date serve an important purpose as a security safeguard.

Following the annual review a certificate of cases working locally is sent by the senior debt management officer with a covering memo to the Debt Management Group Office no later than the last Friday in February.

Top of page

Monthly 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

 

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 purpose of the monthly review is to ensure that

  • all cases are being effectively pursued and
  • the correct collection process is under way.

Top of page

Grade of reviewing officer

The review is carried out by a reviewing officer as below

Case value

Reviewing officer

£20,000 or more

Senior debt manager

£10,000 to £19,999.99

Higher debt manager

£5,000 to £9,999.99

Debt manager

Up to £4,999.99

Debt management officer

 

The reviewing officer will need to use COTAX facilities to assist reviewing.