When you open the Debt Management Case Plan, the “case
background” section requires you, as the Debt Management
& Banking caseworker, to evaluate the risks to the Exchequer in
collecting the tax and interest due. It will help you in completing
that risk assessment process if you complete the form DMB 5.
The DMB 5 is a summary of the assets in the estate and, more particularly, the value of the assets passing to the taxpayer. When completing this form, you should consider if there are any other sources of information available to you, e.g. from the deceased’s income tax files or data held by the Risk, Research & Liaison Team, which could provide you with a fuller picture.
The DMB 5 can be completed at any stage of the debt management process. Its main function is to focus your attention on the assets that are available to settle the debt.
It will also enable you to identify property against which protective action, e.g. land charges ( IHTM38121) can be taken.