IHTM32054 - Enquiries: managers approach to progress reviews

Managers should apply much the same thinking to progress reviews as caseworkers ( IHTM32053). Although you will of course note and address any areas of unsatisfactory work, your focus should be more on future progress than past history. The important questions are

• is the enquiry progressing smoothly towards settlement? and
• if not, what action needs to be taken to move it forward?

You will be looking out for enquiries that ought to be moved along by using our information powers ( IHTM32191), active liaison or team working with specialists such as the VOA ( IHTM23000), SAV, Heritage or TG, or through meetings with the taxpayers. You will also want to make sure that enquiries are not dragging on because of disputes over points of little consequence.

Once an enquiry has been open for 24 months or more, your reviews will be particularly geared to deciding whether the enquiry requires further investigation or whether action should concentrate on settling it on the basis of established facts.