DMBM605150 -
Pre-enforcement: Preparing a case for enforcement: Quality Gateway
checks for direct taxes: Recording the checks
Recording QG checks undertaken
To show that work-items have been through QG checks
- make a note using IDMS function
‘Record Action’ in the normal way
- summarise your findings and the
recommended course of action
- copy and paste this note onto IDMS
‘Notes/Assets’ tab (date must be entered
manually).
Please note that the copy and paste function is only
available before the note issaved to 'Record Action'.
Set the appropriate next action in the normal way from the
existing options on IDMS function ‘Record Action’;
- include details of the QG checks made
including those to validate the debt/return and either
- confirm that the enforcement action can proceed
or
- explain what and why further action is required
before the case can be considered for enforcement.
Examples of notes:
‘QG: Debt and return pursuit valid. T/p has ongoing CIS -
rtns required. Previous evidence of assets for Distraint.’
‘QG: Consider whether cessation of SA is appropriate.
T/p fully PAYE since 6/4/02 per PAYE Browser. Last return submitted
y/e 5/4/02. No other qualifying reason for SA status – not
HR, not Dir, no benefits in kind, no other income.’
Purpose of recording notes
Recording the above information is vital. It will enable
caseworkers to identify cases that have/have not been through the
QG checks.
