As a DMB caseworker, you should ensure, before calling the
taxpayer or their agent, that you are clear about the size of the
debt and the payment history of the case. You should have a clear
idea of what you hope to achieve and your options if the taxpayer
proposes an alternative approach. For example, how would you
respond if the taxpayer agreed to pay the outstanding sum in full
but not for three months?
Your priorities when speaking to the taxpayer, or their
agent, are to obtain an acknowledgement of the debt due and a
commitment to discharge that debt within an agreed period. It is
also important that you impress on the taxpayer what the
consequences would be if they defaulted on any agreement.
Before contacting the taxpayer, you should also have regard
to the Human Rights Act. Whilst you are entitled to go about HMRC
business eg to request payments, make enquiries, request meetings
etc you need to respect cultural and religious differences. If you
need guidance on this aspect, refer to the DMB Team Leader.
