For the DMB caseworker, your first contact with the taxpayer or
their agents will usually be when you telephone them shortly after
receiving a case.
Before making contact you should create a Debt Management
Case Plan (
IHTM38041) to identify the taxpayers
and the debt to be recovered.
In making this examination you should try to get a feel for
the reasons the debt has not been paid.
For example have the taxpayers or their agents been
consistently dilatory or is the current delay a fairly recent
departure suggesting that something might have changed?
Do you need to protect the interests of the Exchequer by
registering a charge against freehold or leasehold property (
IHTM38121) included in the Account?
Is there any other protective action that you can take to
minimise a risk that the taxpayers may default in payment?
