IHTM32000 - Progressing files: contents

Summary
Reviewing
Progress reviews
Delay by taxpayers

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IHTM32001Summary

Click here to return to topReviewing

IHTM32011Aims and objectives

General approach to reviewing

IHTM32021When is a file reviewed
IHTM32022What to review when you receive a file
IHTM32023Issuing standard reminders
IHTM32024Delegated reminding

BU dates

IHTM32031What is a BU date
IHTM32032General BU dates
IHTM32033Choosing a general BU date
IHTM32034Instalment BU dates
IHTM32035Payment BU dates
IHTM32036Recording BU dates on file cover
IHTM32037Spent review dates

Click here to return to topProgress reviews

IHTM32041Introduction
IHTM32042Purpose

Enquiries

IHTM32051General approach to progress reviews
IHTM32053Caseworkers approach to progress reviews
IHTM32054Managers approach to progress reviews
IHTM32055When to complete progress reviews
IHTM32060Link between progress reviews and PR forms
IHTM32061Progress review 1 (PR1)
IHTM32062Progress review 2 (PR2)
IHTM32063Progress review 3 (PR3)
IHTM32064Progress review 4 (PR4)
IHTM32065Progress review 5 (PR5)
IHTM32066Progress review 6 (PR6)
IHTM32067Post-36 month progress reviews
IHTM32068Post-enquiry progress reviews

Cases

IHTM32081Introduction

Progress reviews on Compliance Group (CG) cases

IHTM32086General
IHTM32087Older files
IHTM32088Form Cap 2

Progressing cases in Primary Compliance & Support (PC&S)

IHTM32091Introduction
IHTM32092Main features
IHTM32093The six month review
IHTM32094The twelve month review
IHTM32095The eighteen month and subsequent reviews
IHTM32096Marking cases for review
IHTM32097No account received
IHTM32098Re-opened cases
IHTM32099Files open for the payment of tax on instalments only
IHTM32105Pre-February 1999 files

Click here to return to topDelay by taxpayers

IHTM32111General approach

Delay in providing information

IHTM32121Primary Compliance & Support (PC&S) procedures for dealing with delay (chart)
IHTM32122Compliance Group (CG) procedures for dealing with delay (chart)
IHTM32123Initial reminding action
IHTM32124No information received after initial reminders
IHTM32125Further review of the file
IHTM32126Contacting other colleagues working the case
IHTM32127Contacting the taxpayers

Failure to provide information by the agreed date

IHTM32131PC&S cases
IHTM32132CG enquiries
IHTM32140Failure to comply with an information notice

Delay supplement

IHTM32161Purpose

Practice

IHTM32171When you should use the delay supplement
IHTM32172Suggested actions on the delay supplement
IHTM32173Using the delay supplement in personal applicant cases
IHTM32174Effective reviewing of enquiries when using the delay supplement

Completing File 20

IHTM32181Stage 1
IHTM32182Stage 2
IHTM32183Stage 3

Information notices

IHTM32191Introduction

IHTA84/S219A notices

IHTM32201Introduction
IHTM32202Who can we ask for information from?
IHTM32203For what purposes can we ask for information?
IHTM32204What type of information can we ask for?
IHTM32205Authority to issue a notice
IHTM32206Time limits

Appeals against a IHTA84/S219A notice

IHTM32211General
IHTM32212Insufficient time to comply with requirements
IHTM32213Cannot obtain the information
IHTM32214Determining an appeal
IHTM32220Failure to comply with a notice
IHTM32221No restriction on the number of notices issued

IHTA84/S219 notices

IHTM32231Introduction
IHTM32232Threat to issue a notice
IHTM32233Referral to Litigation Team

Delay in paying tax

IHTM32241Automated reminding for unpaid tax
IHTM32242Procedure when the first payment review date falls due
IHTM32243Setting second review date
IHTM32244Further payment review
IHTM32245Summary of procedures in Edinburgh for dealing with delay (chart)


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