IHTM32243 - Delay in paying tax: setting second payment review date

Once the first reminder has been issued you or the AA should put a payment BU date (IHTM2035) for a further 28 days on the file cover with DMB in red beside it.

If tax remains unpaid at the end of the 28 days the file should be referred to DMB. But DMB can only pursue tax that is due on agreed figures so you should only refer to DMB a debt that can, on appeal, be determined before the First-tier Tribunal.

If part of the tax due in a calculation is still subject to enquiry or a determination of value you can ask DMB to pursue that part of the tax due that is not in dispute.

You should withdraw any previous assessments and issue a revised calculation for the minimum sum payable before pursuit of the debt is referred to DMB.

In Edinburgh the procedures are different (IHTM32245) and the second payment review (IHTM32035) is set at the same time as the calculation is issued. If the file is in the rack when the review is due, the registry will send the file to DMB. Otherwise a stencil will be sent to your manager who will discuss the payment position with you. Following these discussions you should either

• withdraw the assessment, or
• send the case to DMB

Even if the first reminder is missed for any reason the case should still be sent to DMB at the second review date.