As the case owner, you should notify Debt Management &
Banking (DMB) immediately you suspect there will be payment
problems in the future.
On receipt of these cases the DMB caseworker should consider
what action should be taken to protect the interests of the
Exchequer.
The most likely reason for referral will be a "liquidity"
problem, e.g. a shortage of cash or readily realisable assets with
which to meet the anticipated future IHT liability, particularly in
instalment cases.
Usually, the assets will comprise of land, unquoted shares or
business interests on which appropriate funding can not be obtained
either because the assets are not good security or because the
taxpayer’s income is insufficient to meet the repayments.
