IHTM32053 - Enquiries: caseworkers approach to progress reviews

Progress reviews give you the opportunity to sit back at regular intervals and think about where your enquiry is going, rather than reacting either to the information you have received or to what the taxpayers are (or are not) telling you. This is your enquiry and it is up to you to make sure that progress is made.

The series of PR forms ( IHTM32060) are designed to help by prompting you to ask yourself

• how near am I to agreeing the account or negotiating a settlement?
• what do I need to do to take my enquiry forward?, and
• are the points which are holding up settlement still relevant or can they be dispensed with or resolved through compromise?

When carrying out progress reviews you should also check that the enquiry plan ( IHTM29000) is up-to-date and that the debt management instructions ( IHTM38000) are being complied with.