IHTM32098 - Progressing cases in Primary Compliance & Support (PC&S): no account received

There are a number of situations where caseworkers may be waiting for an account. At all stages caseworkers should consider whether or not delivery of the account is worth pursuit. If not, the case should be closed.

If the initial account has not been received 1 month after the due filing date (for example, 13 months after the date of death) the file should be referred to the RIT team in Nottingham and the Compliance manager in Edinburgh.