When you open the Debt Management Case Plan, the “case
background” section requires you, as the Debt Management
& Banking caseworker, to evaluate the risks to the Exchequer in
collecting the tax and interest due. It will help you in completing
that risk assessment process if you complete the form DMB 5.
The DMB 5 is a summary of the assets in the estate and, more
particularly, the value of the assets passing to the taxpayer. When
completing this form, you should consider if there are any other
sources of information available to you, e.g. from the
deceased’s income tax files or data held by the Risk,
Research & Liaison Team, which could provide you with a fuller
picture.
The DMB 5 can be completed at any stage of the debt
management process. Its main function is to focus your attention on
the assets that are available to settle the debt.
It will also enable you to identify property against which
protective action, e.g. land charges (
IHTM38121) can be taken.
