IHTM32022 - General approach to reviewing: what to review when you receive a file

When you receive a file whether on BU (IHTM32031) or with, for example, correspondence or memos attached, you should

• if it is unfamiliar read the file through
• note progress made, for example information, accounts, correspondence, payments or deposits received since the case was last seen by a caseworker
• check whether an instalment of tax (IHTM31000) is due
• in PC&S, consider the outstanding points to be settled and if there is already a list of outstanding points remember to delete settled points and note progress
• in Compliance Group, note up all the outstanding points on the enquiry plan (IHTM2900) and include the value shown on Compass. Tick the appropriate box if the point is an ’enquiry‘(IHTM29001). When amended figures are agreed, complete the appropriate boxes on the enquiry plan
• consider what action needs to be taken to progress the file, using the procedures for dealing with taxpayer delays (IHTM32111) if appropriate and how best to proceed to ensure all matters are settled quickly and to HMRC's satisfaction but without giving the taxpayer offence or cause for complaint.
• if in any doubt about what needs to be done, consult your manager or take specialist advice
• take appropriate action
• BU (IHTM32033) the case for future action