There are two parts to risk assessing a file. The first part
is done by FACET and the second by the risk assessors.
Part one
Every taxpaying case needs to have a risk assessment form
(FACET 1) completed. This form is used as part of the scoring
process for risk assessing a file. Once a file has been data
captured and the shares have been checked the boxes on the FACET 1
are checked. The three main boxes to check are shaded and they are
as follows
Deceased left a will
Deceased residence is included
Tax due on ACT does not equal tax paid
If the only boxes ticked are shaded the file can be passed
straight to Primary Compliance & Support (PC&S). If any
other box on the form is ticked it needs to be passed to the Risk
Assessors.
Part two
There are four basic categories of cases
Closure
Routine action by PC&S
Action by PC&S following advice
Investigation by Compliance Group (CG)
To arrive at the correct category of case all the documents
in the file need to be looked at for any missed questions or any
replies that need clarifying. Consideration must be given to the
amount of tax at stake and what input is needed from specialists.
Once a decision has been made the files are sent back to
FACET for distribution to the relevant sections.
