IHTM32095 - Progressing cases in Primary Compliance & Support (PC&S): the nine month and subsequent reviews

At the 9 month review stage caseworkers should ensure that the case is being progressed correctly by completing the checklist on the PC&S 1. At this time caseworkers should:

• conduct a full review of the file and determine why the case is still open
• establish what the tax at stake is
• establish how long it is likely to take to close the case. If necessary you should ask the District Valuer/Shares and Assets Valuation for an opinion.
• pass this information to their manager to consider how best to proceed

At the 9 month stage managers should use the information above to decide:

• if the tax at stake warrants the file being open
• if we should be negotiating to bring matters to a more prompt closure
• if the case is still relevant to PC&S
• if we need to allocate the case to an individual caseworker to maintain and actively pursue. You should bear in mind that this will not be useful in cases where the outstanding issues may take a long time to be resolved. For instance, where we are awaiting the outcome of a court case.
• what action you want the caseworker to take to bring the matter to a prompt closure

The manager will then return the file to the caseworker that carried out the initial review for any follow up action. They should also note the 12 month review (IHTM32097)