DMBM900020 - Miscellaneous: dealing with lists of outstanding LA charges

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For the C Collection file and D/E Masterfile, AO will send you separate lists of outstanding LA charges which have been working locally for three months or more, as follows.

Type of charge

When lists issued

Band 1 and 2 charges

Monthly except October

Charges other than Band 1 and 2

April

All charges

Shortly after the end of the Account

 

The lists will be headed `LA CASES OUTSTANDING FOR 3 MONTHS OR MORE' and will contain details of the

 

  • charge reference
  • taxpayer's name
  • type of tax etc
  • amount collectible
  • date of issue of the LAN

and, where appropriate, will show that the stop code is set.

Separate totals of the number of Band 1, Band 2 and other charges which have been working locally for

  • over six months or
  • over three months but less than six months

will be shown at the bottom on the list, with a cumulative total for each heading.

The letters ES or AS indicate that a charge is working wholly or partly with EIS.

Action on receipt of lists

On receipt, the lists must be thoroughly reviewed according to the time table below.

Purpose of review

The review is essential to ensure that

  • dropped cases are picked up
  • all cases are being effectively pursued
  • the collection process underway is cost effective and worthwhile

Timetable

Items to review

Officer to review

When to review

£20,000 and more

Senior/higher debt manager

Monthly (except October)

£10,000-£19,999

Higher debt manager

Quarterly, from the listings dated December, March, June and September

£4,500-££9,999

Debt manager

 

Up to £4,499

Debt manager

Annually, from the listings dated April.

 

The extent to which you should review items on these listings will be decided by your Deputy Head, who will discuss the matter with the senior debt manager before the lists are issued.

 

In addition at the end of each Account from the listings produced following the Annual Balance check all cases to ensure that

  • there is a work item for each entry on the list
  • all relevant cases are being effectively pursued

Note The checks on the end of Account review listings serve an important purpose as a security safeguard.

Methodology

You should use IRIS facilities in conjunction with the IDMS system to assist reviewing.

If a charge on the list was transferred more than a day before the date of the list change the office numeral to that of the receiving office using IVT INP615.

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Untraced papers

Where papers for a listed case cannot readily be traced, before carrying out a search for them

  • use IRIS to check if the case has been cleared.

Where you do not hold a work item for a charge on the list and it has not been cleared

  • create a case on IDMS.

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Responsibility of reviewing officers

In addition to the actions in the table above, officers responsible for reviewing records must

  • use the lists of outstanding LANs always
  • examine carefully any note on IDMS
  • check the case papers in appropriate cases to verify the accuracy of the note
  • take any further action necessary to ensure that collection is being properly pursued
  • record their initials and review date on the case papers
  • note IDMS accordingly

and as each stage in the reviewing process is completed,

  • sign and date the relevant list and
  • indicate the stage reached in the review.

For example, `All items checked against IDMS, or `amounts of £4500 or more receiving priority attention’.

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End of Account review - certificate by the senior debt manager

As soon as the review of the End of Account listings has been completed, the senior debt manager is to complete a certificate in the following terms:

`I certify that the review of the End of Account listings of LA CASES OUTSTANDING FOR 3 MONTHS OR MORE has been completed. I am satisfied that appropriate checks have been made to confirm that:

  • a LAN is held for each item shown on the lists and
  • the notations on CLM are relevant and correct.'

and send the certificate with a covering memo to your Assistant Head no later than the last Friday in February.