DMBM605130 - Pre-enforcement: Preparing a case for enforcement: Quality Gateway checks for direct taxes: What checks to make

Level of Checks

The QG checks form part of the clerical review. The number and detail of the checks carried out will depend on whether the customer has any previous history of outstanding debts/returns that have been referred to DMB and their level of compliance in submitting payments and returns on time.

The process maps shown below are intended to direct you to the areas of information to check for the main direct tax HOD always starting with the address check. The process maps are not exhaustive. They contain the recommended checks to be considered in key areas. The depth of your investigation will depend on the individual circumstances of the case you are reviewing.

After completion, you should determine the appropriate recovery action.