IHTM32000 - Progressing files: contents
Summary
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Summary |
Reviewing
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Aims and objectives |
General approach to reviewing
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When is a file reviewed |
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What to review when you receive a file |
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Issuing standard reminders |
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Delegated reminding |
BU dates
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What is a BU date |
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General BU dates |
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Choosing a general BU date |
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Instalment BU dates |
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Payment BU dates |
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Recording BU dates on file cover |
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Spent review dates |
Progress reviews
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Introduction |
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Purpose |
Enquiries
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General approach to progress reviews |
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Caseworkers approach to progress reviews |
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Managers approach to progress reviews |
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When to complete progress reviews |
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Link between progress reviews and PR forms |
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Progress review 1 (PR1) |
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Progress review 2 (PR2) |
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Progress review 3 (PR3) |
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Progress review 4 (PR4) |
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Progress review 5 (PR5) |
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Progress review 6 (PR6) |
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Post-36 month progress reviews |
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Post-enquiry progress reviews |
Cases
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Introduction |
Progress reviews on Compliance Group (CG) cases
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General |
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Older files |
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Form Cap 2 |
Progressing cases in Primary Compliance & Support (PC&S)
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Introduction |
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Main features |
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The three month review |
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The six month review |
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The nine month and subsequent reviews |
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The twelve month and subsequent reviews |
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Marking cases for review |
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No account received |
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Re-opened cases |
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Files open for the payment of tax on instalments only |
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Pre-February 1999 files |
Delay by taxpayers
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General approach |
Delay in providing information
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Primary Compliance & Support (PC&S) procedures for dealing with delay |
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Compliance Group (CG) procedures for dealing with delay |
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Initial reminding action in Compliance Group |
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No information received after initial reminders in Compliance Group |
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Further review of the file |
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Contacting other colleagues working the case |
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Contacting the taxpayers |
Failure to provide information by the agreed date
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PC&S cases |
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CG enquiries |
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Failure to comply with an information notice |
Information notices
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Introduction |
IHTA84/S219A notices
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Introduction |
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Who can we ask for information from? |
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For what purposes can we ask for information? |
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What type of information can we ask for? |
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Authority to issue a notice |
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Time limits |
Appeals against a IHTA84/S219A notice
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General |
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Insufficient time to comply with requirements |
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Cannot obtain the information |
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Determining an appeal |
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Failure to comply with a notice |
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No restriction on the number of notices issued |
IHTA84/S219 notices
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Introduction |
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Threat to issue a notice |
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Referral to Litigation Team |
Delay in paying tax
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Automated reminding for unpaid tax |
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Procedure when the first payment review date falls due |
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Setting second review date |
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Further payment review |
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Summary of procedures in Edinburgh for dealing with delay (chart) |
