IHTM38000 - Debt Management: contents

IHTM38011	Introduction
IHTM38012	What does DMB do?
IHTM38013	DMB's responsibilities
IHTM38014	Referring to DMB
IHTM38015	Liaison between the case owner and DMB

Payment problems

IHTM38021	Reviewing for payment
IHTM38022	Tax not in dispute
IHTM38023	Part payment of tax
IHTM38024	Action in Debt Management & Banking (DMB)
IHTM38025	Likely delay or difficulty in payment
IHTM38026	Action in DMB
IHTM38027	Undertakings
IHTM38028	Time to pay

Debt Management Case Plan

IHTM38041	Introduction - why do we need a Case Plan?
IHTM38042	What is the Case Plan?
IHTM38043	Where is the Case Plan?
IHTM38044	Record selectors
IHTM38045	Creating records
IHTM38046	Finding a Case Plan record
IHTM38047	Completing the Case Plan
IHTM38048	Links to instructions
IHTM38049	Printing the Case Plan
IHTM38050	Deleting a Case Plan record
IHTM38051	More than one debt due
IHTM38052	Dealing with subsequent referrals
IHTM38053	Quality assessment
IHTM38054	Management reports

The taxpayer profile and financial assessment

IHTM38071	Introduction
IHTM38072	DMB5 - the taxpayer profile
IHTM38073	DMB5 (Part 2) - the financial assessment
IHTM38074	Human Rights Act

Tracing the taxpayer

IHTM38081	What can Debt Management & Banking do to trace a taxpayer?
IHTM38082	Taxpayers' Index
IHTM38083	Tracing a taxpayer through their employer
IHTM38084	Contacting a taxpayer at work
IHTM38085	BT Phone Disk
IHTM38086	Info Disk
IHTM38087	Can the Valuation Office Agency help?
IHTM38088	Liaison with other parts of HMRC
IHTM38089	Making use of the Tracing Unit
IHTM38090	Enforcement Office
IHTM38091	Information Notices
IHTM38092	Consignia Tracing Service *

Dealing with the taxpayer in Debt Management & Banking (DMB)

IHTM38101	Reviewing the facts
IHTM38102	Preparing your case
IHTM38103	Calling the taxpayer
IHTM38104	The next steps
IHTM38105	Writing to confirm the position
IHTM38106	Setting out the facts
IHTM38107	Setting deadlines
IHTM38108	Writing to beneficiaries
IHTM38109	Taxpayer confidentiality
IHTM38110	Delays in notifying other liable persons
IHTM38111	Pursuing payment from other liable persons
IHTM38112	Referring to DMB Team Leader
IHTM38113	Standard letters *

Land charges

IHTM38121	Introduction
IHTM38122	Scotland
IHTM38123	Land charges and cautions
IHTM38124	Effect of a land charge *

Land charges: England & Wales

IHTM38131	Background
IHTM38132	Land charges against unregistered land
IHTM38133	Registered land and the Land Registry
IHTM38134	Establishing whether the land is registered
IHTM38135	Placing a charge on registered land
IHTM38136	Placing a charge on unregistered land
IHTM38137	Removing a charge from registered land
IHTM38138	Removing a charge from unregistered land *

Land charges: Northern Ireland

IHTM38151	Northern Ireland - formal charges
IHTM38152	Northern Ireland - cancelling a charge
IHTM38153	Northern Ireland - requisition of services
IHTM38154	Northern Ireland - Land Registry services that may be useful to Debt Management & Banking (DMB)
IHTM38155	Northern Ireland - entering and removing a caution *
IHTM38160	Undertakings
IHTM38161	The charge on debts
IHTM38162	Registration of a land charge in Northern Ireland - example
IHTM38163	Application for production of a land certificate in Northern Ireland - example
IHTM38164	Removal of a land charge in Northern Ireland - example
IHTM38165	Registration of a caution in Northern Ireland - example *

Tax stops and stops on stocks and shares

IHTM38181	Introduction
IHTM38182	Income tax stops
IHTM38183	Stops on shares
IHTM38184	When are stops on shares applicable
IHTM38185	Registering a stop
IHTM38186	Marking the Debt Management Case Plan
IHTM38187	"Warning off" notices
IHTM38188	Court action - liaising with the Solicitors' Office *

Non-resident taxpayers

IHTM38201	When should cases be referred to Debt Management & Banking (DMB)?
IHTM38202	DMB's initial action
IHTM38203	Protective action
IHTM38204	Considering further action
IHTM38205	What if the taxpayer refuses to pay?
IHTM38206	Referring to the Solicitor's Office
IHTM38207	Using the Double Taxation Agreements *

Assets situated outside the UK

IHTM38221	When should cases be referred to Debt Management & Banking (DMB)?
IHTM38222	Other factors to consider
IHTM38223	Action in DMB
IHTM38224	After determination of the debt
IHTM38225	Discretionary trusts
IHTM38226	Blocked assets
IHTM38227	DMB's treatment of "blocked asset" cases *

Grants on credit

IHTM38241	Introduction
IHTM38242	Statutory background
IHTM38243	What are "exceptional circumstances"?
IHTM38244	Is a penalty appropriate?
IHTM38245	Other circumstances in which a grant on credit may be considered
IHTM38246	Certificate required by the Probate Registry
IHTM38247	Protecting the charge to tax and post-grant compliance
IHTM38248	Alternatives to a grant on credit
IHTM38249	Limited grants of administration
IHTM38250	Referring to the Penalty Portfolio Holder
IHTM38251	Important Debt Management & Banking (DMB) action when dealing with limited grants
IHTM38252	Types of limited grant

RN Limited

IHTM38261	Introduction
IHTM38262	What is RN Limited?
IHTM38263	How does RN Limited monitor the mortgage?
IHTM38264	When is the debt discharged?
IHTM38265	Contacting RN Limited
IHTM38266	Debt Management & Banking (DMB) action

Notices of Determination (NODs)

IHTM38281	Introduction
IHTM38282	Who can issue a payment NOD?
IHTM38283	When should you issue a payment NOD?
IHTM38284	Using the threat of a NOD
IHTM38285	Keeping to the timetable
IHTM38286	Is a NOD still appropriate?
IHTM38287	The format of the NOD
IHTM38288	One person liable in two capacities
IHTM38289	Taking lifetime cumulation into account
IHTM38290	Instalment cases
IHTM38291	Covering letter to be issued with a NOD
IHTM38292	What to do if the taxpayer appeals
IHTM38293	What to do if the taxpayer does not appeal
IHTM38294	Pursuing tax not in dispute in open enquiry cases
IHTM38295	Example A - tax due on free estate only with no aggregable property
IHTM38296	Example B - tax due on free estate only where instalments apply
IHTM38297	Example C - tax due on survivorship property
IHTM38298	Example D - tax due on free estate where there is aggregable property
IHTM38299	Example E - tax due on a chargeable lifetime transfer or failed Potentially Exempt Transfer
IHTM38300	Example F - tax due on settled property
IHTM38301	Example G - tax due on ten-year anniversary of a chargeable lifetime transfer

Time to pay

IHTM38321	Introduction
IHTM38322	Time to pay not exceeding three months
IHTM38323	Time to pay exceeding three months
IHTM38324	Time to pay applications
IHTM38325	How long should payment be postponed?
IHTM38326	Considering protective action
IHTM38327	Informal instalments over a specified period
IHTM38328	Your aims when agreeing time to pay
IHTM38329	Methods of payment
IHTM38330	Monitoring time to pay agreements
IHTM38331	What happens if the agreement is broken?
IHTM38332	Existing time to pay agreements

Contract settlements

IHTM38341	When is a contract settlement appropriate?
IHTM38342	Negotiating a contract settlement
IHTM38343	Calculating the amount to be paid
IHTM38344	What periods should be allowed?
IHTM38345	If the taxpayer objects to the compensation element
IHTM38346	The terms of an agreement for a debt not determined by a formal notice

Recovery of tax by legal proceedings

IHTM38351	Introduction
IHTM38352	England & Wales (E&W): if the tax at stake does not exceed £15000
IHTM38353	E&W: if the tax at stake exceeds £15000

England & Wales County Court cases

IHTM38361	E&W County Court cases: initial action in Debt Management & Banking
IHTM38362	E&W County Court cases: before referring to the Collector
IHTM38363	E&W County Court cases: referring to the Collector
IHTM38364	E&W County Court cases: monitoring progress
IHTM38365	E&W County Court cases: the Certificate of Debt
IHTM38366	E&W County Court cases: initial action by the Collector
IHTM38367	E&W County Court cases: when a hearing takes place
IHTM38368	E&W County Court cases: time to pay arrangements
IHTM38369	E&W County Court cases: summary of submission to the Collector

England & Wales (E&W) High Court cases

IHTM38381	Referring to Solicitor's Office (IRSO)
IHTM38382	Example of submission to IRSO
IHTM38383	The Particulars of Claim
IHTM38384	Initial action in IRSO
IHTM38385	Issuing the Writ
IHTM38386	If a defence is received
IHTM38387	Interest charged on judgement debts both before and after 1985

England & Wales enforcing the judgement

IHTM38401	General
IHTM38402	Types of action

Scotland

IHTM38411	General
IHTM38412	Referring to the Solicitor's Office
IHTM38413	Debt Management & Banking's (DMB) role once the case is referred
IHTM38414	Initial action by Solicitor's Office
IHTM38415	What if the taxpayer is resident overseas?
IHTM38416	Action by Solicitor's Office if no defence is made
IHTM38417	Enforcing the judgement

Northern Ireland

IHTM38431	General
IHTM38432	The Small Claims Court
IHTM38433	Before referring to the Crown Solicitor's Office (CSO)
IHTM38434	Referring to the CSO
IHTM38435	Action by the CSO
IHTM38436	CSO action if no defence is received
IHTM38437	What if the Civil Bill/Writ is challenged
IHTM38438	Enforcing the judgement
IHTM38439	Referring to the Enforcement of Judgements Office (EJO)
IHTM38440	Action in EJO
IHTM38441	Monitoring progress of the case

Bankruptcy and the Enforcement & Insolvency Service (EIS)

IHTM38461	General
IHTM38462	Scotland
IHTM38463	Northern Ireland
IHTM38464	When does IHT get involved in bankruptcy proceedings?
IHTM38465	Who would IHT pursue in a bankruptcy action?
IHTM38466	EIS - introduction
IHTM38467	EIS - the five teams IHT will deal with
IHTM38468	Referring to EIS - general
IHTM38469	Referring to EIS - "no arrears" cases
IHTM38471	Referring to EIS - Form DMB 8
IHTM38472	Arrears in EIS
IHTM38473	Action in IHT after referral
IHTM38474	Action in EIS after referral
IHTM38475	When a bankruptcy order is made
IHTM38476	Procedure if IHT is notified of a bankruptcy order
IHTM38477	Procedure if the debtor is already bankrupt
IHTM38478	Individual Voluntary Arrangements
IHTM38479	Example of final warning letter in "no arrears" cases

Remissions and irrecoverable calculations

IHTM38491	Introduction
IHTM38492	Procedure
IHTM38493	Authorisation limits
IHTM38494	Authorisation of remissions completed by Compliance Group/PC&S

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