IHTM30542 - Tax/interest lost through departmental error: procedure

At the time the loss comes to light the case should be referred to the Team Leader, along with a brief explanation of the loss.

The report should avoid technical language and details and indicate

• the amount lost
• whether any local management action is required
• whether the case has revealed any weaknesses in the office’s procedures and instructions and
• whether any other branch of the office or HMRC may have been at fault.

The Team Leader will consider the case along similar lines upon receiving the report.

A form Enf 12 ( IHTM30506) must be completed in the normal way when preparing the necessary assessment, and issued to the Business Administration Team with the brief explanation of the Departmental Error.