IHTM32096 - Progressing cases in Primary Compliance & Support (PC&S): the twelve month and subsequent reviews

At the 12 and 18 month and all subsequent reviews the caseworker should review the PC&S1 and the manager’s previous comments. They should write a memo to their manager including the following information:

• why the case is still open
• what the tax at stake is
• how long it is likely to take to close the case, using information supplied by the District Valuer/Shares and Assets Valuation, if appropriate
• any other information that the caseworker feels is relevant in determining how we should proceed with this case

The manager 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
• if referring the case to PCTS might be helpful.

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 next review date, which will be

• the 18 month review,
• the bi-monthly review, or
• the date agreed with the manager (IHMT32097)