IHTM32242 - Delay in paying tax: procedure when first payment review date falls due

When a payment review date falls due, a file held in the Rack will be referred to the appropriate AA who will issue the reminder. When the file is not in the Rack the AA will issue a form Mis34 (as a connector) to inform the person holding the file that a payment review is due.

When you receive

• a file where the payment review is due, or
• a form Mis34 on a file within your allocation

you (or an AA) should deal with the review as soon as possible.

To issue the reminder you should click reminders in the case index screen and then highlight the calculation and click on the Add button. Once you have included all the calculations you want to issue reminders for, click the print reminder button. Then issue the reminder - making a note on the file that you have done so.

If a form Mis34 is received on a case which is not your responsibility, you should release it immediately - if necessary asking for its return - so that the review may take place.

In Edinburgh the procedures are different (IHTM32000), if the file is not in the rack a stencil is sent to the manager who will discuss the payment position with the caseworker. As a result of the discussion the calculation you should either

• withdraw the assessment
• send the first reminder.

You should cancel any review dates that are no longer required.